Sur Company uses the weighted-average method in its process costing system. Information for the month of May concerning Department A, the first stage of the company's production process follows:

Materials

Conversion

Work in process, beginning.......................

OR 4,000

OR 3,000

Current costs added...................................

20,000

16,000

Total costs..................................................

Equivalent units.........................................

Costs per equivalent unit...........................

Goods completed.......................................

90,000 units

Work in process, ending............................

10,000 units

Material costs are added at the beginning of the process. The ending work in process is 50% complete with respect to conversion costs..

The total Cost Per Equivalent Unit will be:

Select one:

a. 0.42

b. 0.44

c. None of the answers are correct

d. 0.24

e. 0.2