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Eclypso Inc. manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the mixing department. Information for

Eclypso Inc. manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the mixing department. Information for the mixing department for October is as follows:

Work in process, October 1:

Direct materials

$42,000

Direct labor

$50,400

Overhead

$14,400

The following costs were incurred by the mixing department during October:

Direct materials

$144,000

Direct labor

$192,000

Overhead

$60,000

By October 31, the company had produced 4,470 equivalent units in mixing department. Eclypso uses the weighted average method. What is the total cost per equivalent unit of production?

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