Answer:
Ice Cream Corporation
The cost per equivalent unit for materials for the month in the first processing department is closest to: __________
=  $17.97.
Explanation:
a) Data and Calculations:
                                                                 Units    Materials   Conversion
Beginning work in process inventory     900     $13,000        $5,100
Degree of completion                                               75%              20%
  Units started into production              9,600
Total units in production                    10,500
Units completed and transferred       8,500         100%            100%
Ending work in process inventory     2,000           90%              30%
                                                                 Units    Materials   Conversion
Beginning work in process inventory     900     $13,000         $5,100
Costs added during the month                         $172,100      $242,100
Total production costs for the month               $185,100    $247,200
Equivalent units of production:
                                                              Units    Materials           Conversion
Units completed and transferred       8,500    8,500 (100%)   8,500 (100%)
Ending work in process inventory     2,000     1,800 (90%)        600 (30%)
Total equivalent units                                      10,300                9,100
Cost per equivalent unit:
                                                            Materials           Conversion
Total production costs                      $185,100           $247,200
Total equivalent units                           10,300                  9,100
Cost per equivalent unit                       $17.97                $27.16