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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: 26,000 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: 26,000 units Direct materials: 100% complete Conversion: 40% complete $ 54,600 20,800 Balance in work-in-process, June1 $ 75,400 Units started during June Units completed and transferred out Work-in-process inventory, June 30 61,200 61,200 26,000 Direct materials: 100% complete Conversion: 80% complete Direct materials Conversion costs Cost incurred during June $ 201,960 Direct labor Applied overhead 201,960 250,920 Total conversion costs S452,880 Required: 1. Compute cost per equivalent unit for both the weighted-average and FIFO methods. (Round your answers to 4 decimal places.) Weighted FIFO Cost P Average Cost Per EU Eu Materials Conversion Total cost

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