The Following Information Is Available for Department C for the Month

Multiple Choice

The following information is available for Department C for the month of June: $\begin{array}{lr}&\text { Units }& \text { Cost }\\\text { Work in process, June } 1 \text { (70\% complete) } & 10,000\\\text { Direct materials } && \$ 36,000 \\\text { Direct labor } && 18,000 \\\text { Manufacturing overhead } && 24.000\\ \text {Total work in process, June 1 }&&\$78,000\\ \text {Started in production during June }&40,000\\\text { Costs added: } & \\\text { Direct materials } && \$ 108,000 \\\text { Direct labor } && 48,000 \\\text { Manufacturing overhead } && 60,600\\\text { Total costs added during June }&&\$216,600\\\text { Work in process, June } 30 \text { (80\% complete }) &4,000\end{array}$
Materials are added at the beginning of the process. Round unit costs to two decimal places.
The cost per equivalent unit of production for materials using the weighted average method is

A) $2.70.
B) $2.88
C) $3.12.
D) $3.60.