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In March, Lasso Manufacturing had the following unit production costs: materials $10 and conversion costs $8. On March 1, it had zero work in process.

In March, Lasso Manufacturing had the following unit production costs: materials $10 and conversion costs $8. On March 1, it had zero work in process. During March, Lasso transferred out 20,300 units. As at March 31, 2,050 units that were 40% complete as to conversion costs and 100% complete as to materials were in ending work in process.

Calculate the cost per equivalent unit for Conversion

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