Blue Company uses the weighted-average method in its process costing system. The Packaging Department started the month with 250 units in process, started 1.420 units, and had 140 units in process at the end of the period. All materials are added at the beginning of the process, and conversion costs are incurred uniformly. The units

in process at the end of the month are 30% complete with respect to conversion costs. During the month 1,530 units were completed and transferred out. The department incurred the following costs:

Blue Company uses the weighted-average method in its process costing system. The Packaging Department started the month with 250 units in process, started 1,420 units, and had 140 units in process at the end of the period. All materials are added at the beginning of the process, and conversion costs are incurred uniformly. The units in process at the end of the month are 30% complete with respect to conversion costs. During the month 1,530 units were completed and transferred out. The department. incurred the following costs: Click on the icon to view the costs.) The cost per equivalent unit for direct materials is (Round your answer to two decimal places.) A. 51.68 Data table B. $1.83 C. $5.43 D. $7.90