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A company uses process costing. The following information pertains to the Assembly Department for the month of June: Assembly Department physical inventory for June: 100

A company uses process costing. The following information pertains to the Assembly Department for the month of June:

Assembly Department physical inventory for June:

100 units completed and transferred out 20 units in ending workinprocess inventory

Ending work-in-process inventory is 10% complete with respect to materials costs and 40% complete with respect to conversion costs.

Assembly Department cost information for June:

Beginning work-in-process costs:

Materials: $5,325

Conversion: $13,923

Costs added during June:

Materials: $50,435

Conversion: $200,235

What is the Assembly Department's cost per equivalent unit for conversion costs for the month of June? (Round all calculations to the nearest dollar and cents.)

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