Wyman Corporation
Wyman Corporation Current Period Costs:
Material  &Nbsp; &Nbsp; &Nbsp; &Nbsp; &Nbsp; &Nbsp;

Wyman Corporation
Wyman Corporation.has the following information for May:
$\begin{array}{lc}\text { Beginning Work in Process Inventory } & \\\text { (75\% complete as to conversion) } &7,500 \text { units } \\\text { Started } & 27,000 \text { unit }\\\text { Ending Work in Process Inventory } & \ \\\text { (15\% complete as to conversion) } & 9,400 \text { units } \\\text { Beginuing WIP Inventory Costs: } & \\\text { Material } &\$ 25,500\\\text { Conversion } & 52,725\end{array}$
Current Period Costs:
Material                                                                                $\$ 34,300$
Conversion                                                                            $80,845$


All material is added at the start of the process and all finished products are transferred out.
Refer to Wyman Corporation.Assume that weighted average process costing is used.What is the cost per equivalent unit for material?

A) $0.99
B) $1.18
C) $1.64
D) $1.73