6. Rhodas Bakery uses a process cost accounting system. It has the following baking department data for the month of June:

Work in Process Inventory-Bake, Beginning	$19,000
Work in Process Inventory-Bake, Ending	$26,000
Direct Materials costs incurred	$39,000
Direct Labor costs incurred	$?????
Factory Overhead cost applied	$ 8,000
Cost of Product transferred to the next department: Packaging	$57,000
Equivalent units for Conversion Costs	150,000 units

a) Calculate Rhodas conversion cost incurred during June.

b) Calculate the Baking departments conversion cost per equivalent unit in June (round to nearest $0.00).