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Pablo Company calculates the cost for an equivalent unit of

Pablo Company calculates the cost for an equivalent unit of production using process costing.


  Data for June      
  Work-in-process inventory, June 1: 16,000 units      
         Direct materials: 100% complete $ 33,600  
         Conversion: 40% complete   12,800  
         Balance in work-in-process, June 1 $ 46,400  
  Units started during June   39,200  
  Units completed and transferred out   39,200  
  Work-in-process inventory, June 30   16,000  
         Direct materials: 100% complete      
         Conversion: 80% complete      
  Cost incurred during June      
         Direct materials $ 90,160  
         Conversion costs      
                 Direct labor   90,160  
                 Applied overhead   121,520  
                Total conversion costs $ 211,680  



Compute cost per equivalent unit for both the weighted-average and FIFO methods. (Round your answers to 4 decimal places.)




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