Figure 5-2 Materials Are Added at the Beginning of the Process

Multiple Choice

Figure 5-2 $\begin{array}{lr} & \text { Units } \\\text { Work in progress, September } 1 \text { ( } 40 \% \text { complete }) & 5,000 \\\text { Started in September } & 20,000 \\\text { Work in progress, September } 30(60 \% \text { complete }) & 8,000\end{array}$ Materials are added at the beginning of the process.
-Nortfont Industries had 25,000 units in production during the period just ended. Equivalent units of production were calculated at 24,000; 22,000 units were completed and transferred to finished goods. Cost associated with the beginning inventory was £125,000. Manufacturing costs totaling £850,000 were added during the period. Nortfont uses the weighted average cost method. Nortfont's cost per unit was

A) £34.00.
B) £39.00.
C) £40.63.
D) £38.64.