Link Company Uses a Process Costing System and the Weighted

Multiple Choice

Link Company uses a process costing system and the weighted average method.During the year the company completed 1,300 units of product.Ending inventory consisted of 400 units that were 50% complete.The total dollar cost associated with production of inventory was $90,000.The cost per equivalent unit would be which of the following?

A) $54.00
B) $69.22
C) $60.00
D) $83.82