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At the end of January, our company's baking department had total costs to account for in the amount of $755,702. Of this amount, $287,155 related

At the end of January, our company's baking department had "total costs to account for" in the amount of $755,702. Of this amount, $287,155 related to direct materials costs and the remainder related to conversion costs. The department had 52,210 total equivalent units of direct materials and 45,490 total equivalent units of conversion costs for the month. Compute the cost per equivalent unit for both direct materials and conversion costs.

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