Estimate and explain the cost per cookie based on process costing with 40% conversion costs. Cost per Unit is 0.82

Department:	Main Production-Mixing
Cost:	Material	Labor	Overhead	Trans In	Total
Beginning WIP	$ -	$ -	$ -	$ -	$ -
Cost incurred	$ 200.00	$ 480.00	$ 144.00	$ -	$ 824.00
Total	$ 200.00	$ 480.00	$ 144.00	$ -	$ 824.00
Units:	1,000.00
Units Completed	600.00
Equivalent Units (ending WIP)	400.00
Total	1,000.00
Cost per Equivalent unit