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Company quarries rock for use in construction. The following data pertain to the companys production during April. Work in process, April 1: Direct material $

Company quarries rock for use in construction. The following data pertain to the companys production during April.

Work in process, April 1:

Direct material

$ 95,000

Conversion

195,000

Costs incurred during April:

Direct material

$405,000

Conversion

685,000

The equivalent units of activity for April were as follows: 6,250 equivalent units of direct material and 2,000 equivalent units of conversion activity.

Calculate the cost per equivalent unit, for both direct material and conversion, during April. Use weighted-average process costing.

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