Exercise: 4.2 Idha Lumber Company grows, harvests, and process timber for use in construction. The following data pertain to the firm's sawmill during November: Work-in-process 1/11 Direct material 75,000 Conversion 190,000 Costs incurred during November: Direct material 435,000 Conversion 670,000 The equivalent units of activity for November were as follows: 6,000 equivalent units of direct material and 1,800 equivalent units of conversion activity. Required: Calculate the cost per equivalent unit, for both direct material and conversion, during November. Use weighted average process costing