Assume inspection takes place at 100% complete and that this is the last department in the production process. Assume further that direct material consists of packaging that is added at the very end of the process.

Assume the equivalent units of production for the weighted average method are:

Transferred In

Direct MaterialConversionW.A. equivalent units

8,5007,0007,450Cost Information:

Transferred In Direct Material . Conversion

TotalBeginning WIP cost$1,800.00$0.00$680.00$2,480.00

Current cost $20,700.00$28,000.00$37,570.00$80,270.00

Total $22,500.00$28,000.00$32,250.00$82,750.00

Using the weighted average method, determine the cost per unit for conversion cost.