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Duluth Glass Company manufactures window glass for automobiles. The following data pertain to the Plate Glass Department. Work in process, February 1 Direct material $

Duluth Glass Company manufactures window glass for automobiles. The following data pertain to the Plate Glass Department.

Work in process, February 1
Direct material $ 25,430
Conversion 43,000
Costs incurred during February
Direct material $ 106,500
Conversion 128,000

The equivalent units of activity for February were as follows: 16,700 equivalent units of direct material, and 45,000 equivalent units of conversion activity.

Required:

Calculate the cost per equivalent unit, for both direct material and conversion, during February. Use weighted-average process costing. (Round your answers to 2 decimal places.)

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Cost per Equivalent Unit Direct material Conversion

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