Information concerning department a of synergy company for the month of june is as follows: materials units costs work in process, beginning of the month 22,000 $15,675 started in june 93,500 $73,260 units completed in june 99,000 work-in-process (wip), end of the month 16,500 all materials are added at the beginning of the process. using the first-in, first-out method, which of the following is the cost per equivalent unit with respect to materials? (note: round your answer to two decimal places.)

0.78

Explanation:

beginning 22,000 with a cost of 15,675

started and completed: completed - beginning

                                         99,000 - 22,000  =    77,000

equivalent units ending WIP 16,500 x100% =    16,500

equivalent units for materials 93,500

equivalent cost of materials: 73,260 / 93,500 = 0,78

for the equivalent cost we will calcualte only using the cost added during the period.

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