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Idaho Lumber Company grows, harvests, and processes timber for use in construction. The following data pertain to the firm's sawmill during November. Work in process,

Idaho Lumber Company grows, harvests, and processes timber for use in construction. The following data pertain to the firm's sawmill during November.

Work in process, November 1
Direct material $ 93,000
Conversion 173,500
Costs incurred during November
Direct material $ 638,000
Conversion 659,000

The equivalent units of activity for November were as follows: 8,500 equivalent units of direct material and 2,250 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.

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