Answer:
$18.00
Step-by-step explanation:
First calculate the equivalent units of production with respect for direct materials.
Ending Work In Process (2,000 × 80%) = 1,600
Completed and transferred out (11,000 × 100%) = 11,000
Equivalent units of production with respect to direct materials = 12,600
Then, calculate the cost per equivalent unit for direct materials
Cost per equivalent unit = Total Cost ÷ Total Equivalent Units
= ($28,800 + $198,000) ÷ 12,600
= $18.00