Answer:
D) $2.30
Step-by-step explanation:
since all materials are added at the beginning of the process, all units will be 100% complete relative to direct materials
equivalent units of production for direct materials = number of units in beginning work in process + units started during the month = 290 + 1,460 = 1,750
cost per equivalent unit for direct materials = total direct material cost / EUP for direct materials = $4,100 / 1,750 EUP = $2.34 . The closest option is $2.30.