Question

ublot Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory	600
Materials costs	$ 7,300
Conversion costs	$ 2,300
Percent complete with respect to materials	50%
Percent complete with respect to conversion	10%
Units started into production during the month	9,400
Units transferred to the next department during the month	8,600
Materials costs added during the month	$ 196,300
Conversion costs added during the month	$ 315,800
Ending work in process inventory:
Units in ending work in process inventory	1,400
Percent complete with respect to materials	70%
Percent complete with respect to conversion	40%

The cost per equivalent unit for materials for the month in the first processing department is closest to:

Answer 1