Calculating Cost per Equivalent Unit.The following information pertains to the Finishing department for the month of June.

Direct Materials

Direct Labor

Overhead

Total costs to be accounted for

$100,000 "Direct Materials"

$200,000 "Direct Labor"

$300,000 "Overhead"

Total equivalent units accounted for

10,000 units "Direct Materials"

8,000 units "Direct Labor"

8,000 units "Overhead"

Required:

Calculate the cost per equivalent unit for direct materials, direct labor, overhead, and in total. Showing your calculations.