Marigold Company has the following equivalent units of production for July: materials 23240 and conversion costs 18500. Production cost data are: Materials Conversion Work in process, July 1 $ 5100 $ 3400 Costs added in July 53000 41000 The unit production costs for July are:

Unit production is $4.9

Explanation:

Unit production per unit of materials=(materials WIP+cost of additional materials)/equivalent units of materials

materials WIP is $5100

cost of additional materials is $53000

equivalent units of materials is 23240

unit production cost per material=($5100+$53000)/23240

                                                      =$2.5

Unit production per unit of conversion costs=(Conversion  WIP+additional conversion costs)/equivalent units of conversion costs

Conversion  WIP is $3400

additional conversion costs $41000

equivalent units of conversion costs 18500

unit production cost per conversion cost =($3400+$41000)/18500

                                                                  =$2.4

The unit production cost is $2.5+$2.4=$4.9

i have economics during second block which is easy to me. anyways, i think b.