I KNOW THE ANSWER IS .76 BUT I DONT KNOW HOW TO GET THERE PLEASE HELP! I NEED A STEP BY STEP PROCESS OR I WILL NOT RATE! THANK YOU!! 🙂

The following information pertains to Yap Company’s Grinding Department for the month of April:

Units Materials Costs
Beginning work in process 27,000 $23,500
Started in April 47,500 $33,000
Units completed and transferred out 55,500
Ending work in process 19,000

All materials are added at the beginning of the process. Using the weighted average method, the cost per equivalent unit for materials is closest to: