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

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

Required:

1.

Compute cost per equivalent unit for both the weighted-average and FIFO methods.

	Weighted Average Cost Per EU	FIFO Cost Per EU
Materials
Conversion
Total cost