Question: Colil Computer Systems, Inc., manufactures printer circuit cards. All direct materials are added at the inception of the production process. During January, the accounting department

Colil Computer Systems, Inc., manufactures printer circuit cards. All direct materials are added at the inception of the production process. During January, the accounting department noted that there was no beginning inventory. Direct materials of $302,000 were used during the month.

Workinprocess

records revealed that 14,500 card units were started in January, 7,250 card units were complete, and 6,400 card units were spoiled as expected. Ending

workinprocess

card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete.

What is the direct material cost per equivalent unit? (Please round the final answer to the nearest cent.)

Question content area bottom

Part 1

A.

$13.89

B.

$17.06

C.

$20.83

D.

$24.59

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