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Yoder Corporation uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month:
| Work in process, beginning: | |
| Units in process | 40,000 |
| Percent complete with respect to materials | 70% |
| Percent complete with respect to conversion | 60% |
| Costs in the beginning inventory: | |
| Materials cost | $8,600 |
| Conversion cost | $4,800 |
| Units started into production during the month | 750,000 |
| Units completed and transferred out during the month | ? |
| Costs added to production during the month: | |
| Materials cost | $223,000 |
| Conversion cost | $149,000 |
| Work in process, ending: | |
| Units in process | 30,000 |
| Percent complete with respect to materials | 40% |
| Percent complete with respect to conversion | 30% |
What was the cost per equivalent unit for materials during the month?
A)$0.25
B) $0.20
C) $0.15
D) $0.30
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