What was the cost per equivalent unit for conversion costs


Larner Company uses the weighted-average method in its process costing system. Operating data for the first processing department for the month of June appear below:

Units = first figure; Percentage complete = second figure
Beginning work in process inventory: 24,000; 40%
Started into production during June: 86,000
Ending work in process inventory: 19,000; 20%

According to the company's records, the conversion cost in beginning work in process inventory was $68,064 at the beginning of June. Additional conversion costs of $585,324 were incurred in the department during the month.

What was the cost per equivalent unit for conversion costs for the month? (Round off to three decimal places.)

 

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Accounting Basics: What was the cost per equivalent unit for conversion costs
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