Question

please write the answer like this
answer=?

Betty DeRose, Inc. operates two departments, the handling department and
the packaging department. During April, the handling department reported
the following information:

% complete % complete
units DM conversion work in process, April 1 18,000 38% 71% units started during April 80,000 work in process, April 30 44,000 28% 74%

The cost of beginning work in process and the costs added during April
were as follows:

DM Conversion Total cost work in process, April 1 $ 64,996 $152,785 $217,781 costs added during April 190,336 232,407 422,743 total costs 255,332 385,192 640,524

Calculate the direct material unit cost using the weighted average process
costing method.

Answer 1

Units completed and transferred= Work in process, April 1+Units started during April-Work in process, April 30

= 18000+80000-44000

= 54000

Calculation of total equivalent units of materials

	Materials
Units completed and transferred	54000
Work in process, April 30 (44000*28%)	12320
Total equivalent units of materials	66320

Direct material unit cost= Total cost of materials/Equivalent units of materials

= $255332/66320

= $3.85 per unit

Answer= $3.85 per unit