1. Biltmore Corporation uses the weighted-average process costing method. During the month of April the direct material equivalent unit cost was $11 and the conversion cost equivalent unit was $4. Biltmore completed and transferred $250,000 of production to the finished goods inventory for the month of April. Use this information to determine the number of units that were transferred from the Work in Process. Round answer to closest dollar (do not enter cents).
2. Easton Company, on March 1, 2021 has a beginning Work in Process inventory of zero. All materials are added into production at the beginning of its production. There is only one production WIP inventory. On March 1, Easton started into production 10,000 units. At the end of the month there were 8,000 units completed and transferred into the Finished Goods Inventory. The ending WIP was 40% complete with respect to conversion. For the month of March the following costs were incurred and recorded in the WIP:

Direct Material$20,000

Direct Labor13,000

Factory Overhead30,000

Easton uses the weighted-average process costing method. Use this information to determine the conversion cost per equivalent unit for the month of March. (Round your answer to the closest cent per unit)