(Cost per EUP; weighted average) Sensational Scents Inc. manufactures candles. In March 1997, company production is 26,800 equivalent units for direct ma¬ terial, 24,400 equivalent units for labor, and 21,000 equivalent units for over¬ head. During March, direct material and conversion costs incurred are as follows:

Beginning inventory costs for March were $14,920 for direct material, $36,200 for labor, and $9,900 for overhead. What is the weighted average cost per equiv¬ alent unit for the cost components for March?LO1

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Direct material Conversion Overhead $ 78,880 122,400 42,600