March 1, 2019, Bowie Company's beginning work in process inventory had 10,000 units. This is its only production department. Beginning WIP units were 50% complete to conversion costs. Bowie introduces direct materials at the beginning of the production process. During March, all beginning WIP was completed and an additional 17,500 units were started and completed. Bowie also started but did not complete 9,500 units. These units remained in ending WIP inventory and were 60% complete to conversion costs. Bowie uses the weighted average method. determine for March 2019 the equivalent units of production for conversion costs.

Mendez Company, on March 1, 2019 has a beginning Work in Process inventory of zero. All materials are added into production at the beginning of its production. There is only one production WIP inventory. On March 1, Cabello started into production 13,500 units. At the end of the month there were 11,000 units completed and transferred into the Finished Goods Inventory. The ending WIP was 50% complete with respect to conversion. For the month of March the following costs were incurred and recorded in the WIP:

Direct Material$26,000

Direct Labor17,000

Factory Overhead10,000

Mendez uses the weighted-average process costing method. Determine the cost per equivalent unit of conversion for the month of March.