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Alpha places 900 units in production during the year. All 900 units are completed during the year. It had no beginning WIP inventory. Direct material

Alpha places 900 units in production during the year. All 900 units are completed during the year. It had no beginning WIP inventory. Direct material costs added during the year were $81,000 and conversion costs were $9,000.

8) What is the Direct Material cost per equivalent unit for the year?

9) What is the Conversion Cost per equivalent unit for the year?

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