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Bixby Carpet Manufacturing Inc. uses a process costing system and calculates per-unit costs using the weighted average method. The following data relates to the first

Bixby Carpet Manufacturing Inc. uses a process costing system and calculates per-unit costs using the weighted average method. The following data relates to the first production department (the Weaving Department) of its Rayon carpet brand for the month of November. Beginning Work in Process Inventory: 600 units, 40% complete Ending Work in Process Inventory: 800 units, 50% complete Units started: 10,400 units All direct materials are added at the beginning of the process, and conversion costs are assumed to be incurred uniformly throughout. The cost of direct materials in beginning Work in Process Inventory was $42,000, and conversion costs in beginning Work in Process were $10,600. During the month, $220,000 of direct materials were added to production. Direct labor for the period was $46,000 and manufacturing overhead was $17,600. Over the course of the month, 5,100 units were completed and transferred out of the Weaving Department to the Finishing Department. The cost per equivalent unit for conversion costs is

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