60.Blackstone Company uses a process costing system and has 14,000 units remaining in the work-in-process inventory. These units are 75% and 40% complete with regard to materials and conversions costs, respectively. If the total dollar value of the inventory is $99,400 and the cost per equivalent unit for conversion costs is $6.50, what is the cost per equivalent unit for materials?

  

61.Oversites, Inc, uses a process costing system. The companys work-in-process inventory account at February 28^th consists of 70,000 units which are 100% complete with respect to materials and 80% complete with respect to conversion costs. If the balance in the work-in-process inventory account is $546,000 and the cost per equivalent unit for conversion costs is $6.00, what is the cost per equivalent unit for materials?

 

62.Department A had no beginning inventory. The department added direct materials of $120,000 and conversion costs of $176,000 during the month of June. Materials are added at the beginning of the process and conversion costs are added evenly throughout the process in this department. During the period 40,000 units were completed and at the end of the period 40,000 units remained which were 10% complete. What is the cost per equivalent unit of materials and conversion costs, respectively in June?