Figure 5-4
the Following Information Is Available for Department X

Multiple Choice

Figure 5-4
The following information is available for Department X for August: $\begin{array}{lr}\text { Work in progress, August } 1\\\text { Materials } & £ 8,000 \\\text { Conversion costs } & £ 15,000\\\\\text { Costs added during August:}\\\text { Materials}& £ 28,000 \\\text { Conversion costs}&£ 25,000 \\\\\text { Equivalent units of production (weighted average) :}\\\text { Materials}&4,000\\\text { Conversion}&5,000\\\end{array}$
-Refer to Figure 5-4. Department X's cost per equivalent unit for conversion using the weighted average method would be

A) £8.00.
B) £5.00.
C) £3.00.
D) £9.00.