Otsego Glass Company manufactures window glass for automobiles. The following data pertain to the Plate Glass Department.

The equivalent units of activity for June were as follows: 17,000 equivalent units of direct material and 48,500 equivalent units of conversion activity.
Required: Calculate the cost per equivalent unit, for both direct material and conversion, during June.
Use weighted-average process costing.

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Work in process, June 1: Direct material.. Conversion......... Costs incurred during June: Direct material. Conversion........... $ 37,000 36,750 $150,000 230,000