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Crawford Company has the following equivalent units for July: materials 20,000 EU and conversion costs 16,616 EU. Production cost data are:

  1. Crawford Company has the following equivalent units for July: materials 20,000 EU and conversion costs 16,616 EU. 


Production cost data are: 

                                                     Materials         Conversion 


Work in process, July 1        $3,200                         $1,500

Costs added in July              $25,200                         $21,000 


The conversion costs per unit for July are:

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