Link Company Uses a Process Cost System and the Weighted

Multiple Choice

Link Company uses a process cost 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 whole unit would be which of the following?

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