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Cool Drinks Inc. ( CDI ) manufactures beverages in a highly automated process. Its costing system uses two cost categories: direct materials and conversion costs.

Cool Drinks Inc. (CDI) manufactures beverages in a highly automated process. Its costing system uses two cost categories: direct materials and conversion costs. Each batch of product must pass through the Mixing Department and the Testing Department. Direct materials are all added at the beginning of the production process, and conversion costs are incurred evenly throughout production. CDI uses the weighted average cost method for costing.
Data for the Mixing Department for April
Work in process, beginning inventory: 400 units
Conversion costs: 40% complete
Units started during April: 1,600 units
Work in process, ending inventory: 200 units
Conversion costs: 80% complete
Costs for April
Cost of work in process, beginning, direct materials: $260,000
Conversion costs: $754,000
Costs added in April
Direct materials: $2,760,000
Conversion costs: $4,340,000
Required:
1. What is the direct materials cost per equivalent unit for April? (Round your answer to 3 decimal places.)
2. What are the equivalent units of production for conversion during April?

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