Alpha Company makes Cell Phone. During the most recent month, the following activity was recorded in the Electronics Department for conversion costs.

Work in process, beginning $(80\%$ complete$)$

Units started into production.

Units transferred to the next department

Work in process, ending $(30\%$ complete$)$

$10,000$ units

$220,000$ units

$200,000$ units

$30,000$ units

Conversion Costs:

Work in process, beginning

$$13,500$

Conversion costs incurred during the month

$$300,000$

Required

Assuming that the company uses the weighted average method:

Compute the equivalent units of production

Compute the cost per equivalent unit