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

Total costs to be accounted for:

Direct Materials: $100,000

Direct Labor: $200,000

Overhead : $300,000

Total equivalent units accounted for:

Direct Materials: 10,000 units

Direct Labor: 8,000 units

Overhead: 8,000 units

Required:

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