Konshok Corporation uses a process costing system and traces costs through several processing departments, starting with the Bonding Department. The following is information taken from the Bonding Department$$s September production cost report:

Cost Data: Bonding Department$$Direct materials costs in beginning inventory, September $1$$ $60,480$Conversion costs in beginning inventory, September $143,200$Direct materials costs incurred in September$947,700$Conversion costs incurred in September$945,000$Physical Units: Bonding Department$$Units in process, September $1300$Units transferred out during September$1,500$Units in process, September $30500$Percentages of Completion: Bonding Department$$Direct materials, September $140\%$Conversion, September $125$Direct materials, September $3075\%$Conversion, September $3030$

Exercise $18\mathrm{.}14($Static$)$ Part a

Required:

a$.$ Compute the cost per equivalent unit of direct materials and conversion carried forward from August and assigned to the Bonding Department's beginning inventory on September $1.$