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Answer (D) is correct . In determining Mack’s weighted-average cost per unit, the first step is to calculate the equivalent units of production (EUP). The same EUP amount can be used for both materials and conversion: Transferred out (27,000 units × 100%) 27,000 ? Ending work-in-process (3,000 units × 50%) 1,500 Total 28,500 Total costs to be distributed are calculated as follows: Embedded in beginning work-in-process $????4,300 Current month -- direct materials 39,700 Current month -- conversion costs 70,000 Total $114,000 The total cost per unit is thus $4.00 ($114,000 ÷ 28,500).

Answer (A) is incorrect because The amount of $3.51 results from including 80% of the 5,000 units in beginning work-in-process (4,000) to the EUP for October.
Answer (B) is incorrect because The amount of $3.88 results from including 20% of the beginning work-in-process ($860) to the total cost to be distributed.
Answer (C) is incorrect because The amount of $3.99 is the per-unit cost on the FIFO basis.