Answer:
$11.49
Step-by-step explanation:
The computation of cost per equivalent unit for materials for the month in the first processing department is shown below:-
Equivalent units for materials
= Units completed and transferred out + Units in ending inventory
(6,600 × 100%) + ((800 + 7,700 - 6,600) × 70%)
= 6,600 + $1,330
= 7,930 units
Cost per equivalent unit for materials
= (5,800 + $85,300) ÷ 7,930
= $11.49