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Huffer Company Uses the Weighted-Average Method in Its Process Costing

Question 28

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Huffer Company uses the weighted-average method in its process costing system.The following information pertains to Processing Department D for the month of May:
 Number of units  Cost of materials  Beginnirg work in process 30,000$11,000 Started in May 80,000$36,000 Units completed 85,000 Ending work in process 25,000\begin{array} { | l | r | r | } \hline & \text { Number of units } & \text { Cost of materials } \\\hline \text { Beginnirg work in process } & 30,000 & \$ 11,000 \\\hline \text { Started in May } & 8 0 , 0 0 0 & \$ 36,000 \\\hline \text { Units completed } & 8 5 , 0 0 0 & \\\hline \text { Ending work in process } & 25,000 & \\\hline\end{array}
All materials are added at the beginning of the process.Which of the following costs is closest to the cost per equivalent unit for materials?


A) $0.43.
B) $0.45.
C) $0.55.
D) $0.59.

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