Answer:
correct option is C. $81,300
Explanation:
given data
Actual units in production = 42,000
Equivalent units (materials) = 42,000
Equivalent units (conversion) = 39,000
Cost per equivalent unit (materials) = $1.10
Cost per equivalent unit (conversion) = $0.90
solution
we get here Equivalent Cost for Material that is
Equivalent Cost for Material = 42000 × 1.1
Equivalent Cost for Material = 46200
and Equivalent Cost of Labor will be here as
Equivalent Cost of Labor = 39000 × 0.9
Equivalent Cost of Labor = 35100
so total cost of production will be
total cost of production = 46200 + 35100
total cost of production = $81300
so correct option is C. $81,300
