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During December, the production department of a process operations system completed and transferred to finished goods...

During December, the production department of a process operations system completed and transferred to finished goods a total of 79,000 units of product. At the end of December, 14,000 additional units were in process in the production department and were 65% complete with respect to materials. The beginning inventory included materials cost of $58,800 and the production department incurred direct materials cost of $186,900 during December. Compute the direct materials cost per equivalent unit for the department using the weighted-average method.

A - $2.64.

B - $2.12.

C - $2.79.

D - $2.37.

E - $3.11.

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