Pablo Company calculates the cost of an equivalent unit of production using the cost process.

June data
Work-in-process inventory, June 1: 28,000 units
Direct materials: 100% complete	ps	58,800
Conversion: 40% complete		22,400
Balance in work in process, June 1	ps	81,200
Units started during June		65,600
Units completed and transferred		65,600
Work-in-process inventory, June 30		28,000
Direct materials: 100% complete
Conversion: 80% complete
Cost incurred during June
Direct materials	ps	229,600
conversion costs
Direct labour		229,600
Overhead Charges Applied		282,080
Total conversion costs	ps	511,680

Required:

1.

Calculate the cost per equivalent unit for the weighted average and FIFO methods.

	EU weighted average cost	FIFO cost per EU
Materials
Conversion
Total cost