Eire Products is a specialty lubricants company. The Lake Plant produces a single product in three departments: Filtering, Blending, and Packaging. Additional materials are added in the Blending Process when units are 50 to 55 percent complete with respect to conversion. Information for operations in June in the Blending process appear as follows.

Work in process on June 1 consisted of 10,000 barrels with the following costs.

	Amount			Degree of Completion
Filtering costs transferred in	$	10,840			100	%
Costs added in Blending
Direct materials	$	0			0	%
Conversion costs		19,160			30	%
	$	19,160
Work in process June 1	$	30,000

During June, 121,000 barrels were transferred in from Filtering at a cost of $224,960. The following costs were added in Blending in June.

Direct materials	$	471,600
Conversion costs		689,800
Total costs added	$	1,161,400

Blending finished 120,000 barrels in June and transferred them to Packaging. At the end of June, there were 11,000 barrels in work in process inventory. The units were 60 percent complete with respect to conversion costs.

The Blending Department uses the weighted-average method of process costing. The Filtering Department at Eire uses the FIFO method of process costing. The cost analyst in Blending has learned that if the Filtering Department at Eire had used the weighted average method, the amount of costs transferred in from Filtering would have been $11,840 in the beginning work in process and $155,660 for the amount transferred in this month.

Required:

Prepare a production cost report for June for the Blending Department. (Round "Cost per equivalent unit" to 2 decimal places.)

EIRE PRODUCTS Blending Department Production Cost Report-Weighted-Average Cost per equivalent unit