Brankovich Company Manufactures Generic Notebooks $\begin{array} { l } \text { Direct materials added in June}&\$285,000 \\ \text {Conversion costs added in June }&\$ 210,000\\\end{array}$

Multiple Choice

Brankovich Company manufactures generic notebooks.Material is introduced at the beginning of the process in the Printing Department.Conversion costs are applied uniformly throughout the process.The weighted-average method of process costing is used.Data for the Printing Department for the month of June follow:
Work-In-Process Inventory,June 1:
$\begin{array} { l } \text {Units }&15,000\\ \text { Direct materials ( \( 100 \% \) complete) }&\$35,000\\ \text {Conversion costs ( \( 30 \% \) complete) }&\$14,000\\\end{array}$

$\begin{array} { l } \text {Units started in June }&65,000\\ \text { Units completed in June}&62,000\\ \text {Work-In-Process Inventory, June 30 }&18,000\\\end{array}$

$\begin{array} { l } \text { Direct materials added in June}&\$285,000 \\ \text {Conversion costs added in June }&\$ 210,000\\\end{array}$

With regard to the Work-In-Process Inventory on June 30,materials are 100 percent complete and conversion costs are 60 percent complete.The unit cost for materials is ________.

A) $3.54
B) $3.59
C) $4.00
D) $4.91