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

Data for June

Work-in-process inventory, June 1: 18,000 units

Direct materials: 100% complete $36,000

Conversion: 40% complete 14,400

Balance in work-in-process, June 1 $50,400

Units started during June 43,600

Units completed and transferred out 43,600

Work-in-process inventory, June 30 18,000

Direct materials: 100% complete

Conversion: 80% complete

Costs incurred during June

Direct materials $109,000

Conversion costs

Direct labor 109,000

Applied overhead 143,880

Total conversion costs $252,880

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 EUFIFO Cost per EU Direct materialsConversionTotal cost

Direct Materials ? ??

Conversion ??? ????