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Pablo Company calculates the cost for an equivalent unit of production using process costing Data for June Work-in-process inventory, June 1: 23,000 units Direct materials:

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Pablo Company calculates the cost for an equivalent unit of production using process costing Data for June Work-in-process inventory, June 1: 23,000 units Direct materials: 100% complete Conversion: 10% complete Balance in work-in-process, Dune 1 Units started during June Units completed and transferred out Work-in-process inventory, June 30 Direct materials: 100% complete Conversion al complete Costs incurred during June Direct materials Conversion costs Direct labor Applied overhead Total conversion costs $ 45,000 18,400 $ 64,400 54,600 54,600 23,000 5 163,300 163,00 297.480 5371,280 Required: 1 Compute the cost per equivalent unit for both the weighted average and FIFO methods. (Round your answers to 3 decimal places.) Weighted Average Cost per EU FIFO Cost per EU Cuci mata Conversion Total cost 5 0.0005 0 000

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