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Company manufactures file cabinets. The following cost informa

Company manufactures file cabinets. The following cost informa

Company manufactures file cabinets. The following cost information is available for the month of December.

Beginning work in process
Direct materials $ 37,000
Conversion cost 59,000
December costs
Direct materials 67,000
Conversion cost 106,000

Incontro had 7,700 equivalent units of direct materials and 5,200 equivalent units of conversion activity during the month.
Required:
Using the weighted average method, calculate Incontros cost per equivalent unit for materials and conversion during December. (Round your answers to 2 decimal places. Omit the “$” sign in your response.)
Direct Materials Conversion
Cost per Equivalent Unit $ $

December.

Beginning work in process
Direct materials $ 37,000
Conversion cost 59,000
December costs
Direct materials 67,000
Conversion cost 106,000

Incontro had 7,700 equivalent units of direct materials and 5,200 equivalent units of conversion activity during the month.
Required:
Using the weighted average method, calculate Incontros cost per equivalent unit for materials and conversion during December. (Round your answers to 2 decimal places. Omit the “$” sign in your response.)
Direct Materials Conversion
Cost per Equivalent Unit $ $
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