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Livingston Co. uses costing processes to account for the production of elastic bands. Direct materials are added at the beginning of the process and conversion

Livingston Co. uses costing processes to account for the production of elastic bands. Direct materials are added at the beginning of the process and conversion costs are incurred evenly throughout the process. Beginning inventory consisted of $14,000 in materials and $8,000 in conversion costs. April costs were $72,000 for materials and $80,000 for conversion costs. During April 8,000 units were completed. Ending work-in-process inventory was 4,000 units (100% complete for materials, 50% for conversion). The total cost per unit using the weighted average method would be ?

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