1. Rathburn, Inc. is a service firm that uses process costing. The firm worked on a total of 1,300 cases this month, 900 of which were completed during the period. The remaining cases were 35% complete. The firm incurred $192,200 in direct labor and manufacturing overhead costs during the period, and had $5,400 in direct labor and manufacturing costs in beginning inventory. Using the weighted average method, what was the total cost of cases still in process at the end of the period?

2. Kenney Co. uses process costing to account for the production of canned energy drinks. Direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. Equivalent units have been calculated to be 15,200 units for materials and 13,000 units for conversion costs. Beginning inventory consisted of $6,500 in materials and $6,890 in conversion costs. April costs were $34,000 for materials and $54,600 for conversion costs. Ending inventory still in process was 3,900 units (100% complete for materials, 50% for conversion). The cost per equivalent unit for conversion costs using the weighted average method would be:

3. Frost, Inc. is a service firm that uses process costing. The firm worked on a total of 1,500 cases this month, 700 of which were completed during the period. The remaining cases were 40% complete. The firm incurred $230,000 in direct labor and manufacturing overhead costs during the period, and had $4,600 in direct labor and manufacturing costs in beginning inventory. Using the weighted average method, what was the cost per equivalent unit?