Williams Company computed its cost per equivalent unit for direct materials to be $2.60 and its cost per equivalent unit for conversion to be $3.75.A total of 250,000 units of product were completed and transferred out as finished goods during the month,and 36,000 of equivalent units remained unfinished at the end of the month.The amount that should be reported in Finished Goods Inventory is:

A) $650,000.
B) $135,000.
C) $1,816,100.
D) $1,587,500.
E) $228,600.

Cost Per Equivalent Unit

A calculation used in process costing that assigns a cost to partially completed units, making them equivalent to fully completed units for inventory valuation.

Finished Goods Inventory

Products that have completed the manufacturing process but have not yet been sold or distributed to customers.

Direct Materials

Raw materials that are directly traceable to the manufacturing of a product and constitute a significant portion of production costs.