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

Data for June
Work-in-process inventory, June 1: 22,000 units
Direct materials: 100% complete	$	44,000
Conversion: 40% complete		17,600
Balance in work-in-process, June 1	$	61,600
Units started during June		52,400
Units completed and transferred out		52,400
Work-in-process inventory, June 30		22,000
Direct materials: 100% complete
Conversion: 80% complete
Costs incurred during June
Direct materials	$	151,960
Conversion costs
Direct labor		151,960
Applied overhead		193,880
Total conversion costs	$	345,840

Required:

1. Compute the cost per equivalent unit for both the weighted-average and FIFO methods. (Round your answers to 3 decimal places.)

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 FIFO Cost per EU per EU Direct materials Conversion Total cost