Lavalear 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 Departments September production cost report.

Cost Data: Bonding Department
Direct materials costs in beginning inventory, September 1	$	50,400
Conversion costs in beginning inventory, September 1		36,000
Direct materials costs incurred in September		789,750
Conversion costs incurred in September		787,500
Physical Units: Bonding Department
Units in process, September 1		300
Units transferred out during September		1,500
Units in process, September 30		500
Percentages of Completion: Bonding Department
Direct materials, September 1		40	%
Conversion, September 1		25
Direct materials, September 30		75	%
Conversion, September 30		30

Exercise 18.14 Part a

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.