The Assembly Department of Protocol, Inc., manufacturer of computers, incurred $280,000 in direct material costs and $70,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 1000 and 900, respectively. The weighted-average method is used. The cost per equivalent unit of production for direct materials is . Group of answer choices

$280

Explanation:

Calculation to determine what The cost per equivalent unit of production for direct materials is

Cost per equivalent unit of production= Direct material costs ÷ direct material units

Cost per equivalent unit of production= $280,000 ÷ 1,000 units

Cost per equivalent unit of production= $280

Therefore The cost per equivalent unit of production for direct materials is $280

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