#23

Calculating Cost per Equivalent Unit. The following information pertains to the Finishing department for the month of April.

	Direct Materials	Direct Labor	Overhead
Total costs to be accounted for	$100,000	$200,000	$300,000
Total equivalent units accounted for	10,000 units	8,000 units	8,000 units

Required:

Calculate the cost per equivalent unit for direct materials, direct labor, overhead, and in total. Show your calculations.