Pelican Paint Maufacturers, Inc. uses process costing for its mixing department. It mixed $5,000$ units of paint

during the period and has $600$ are still being processed $($ending WIP$)$ in the mixing department at the end of the period.

The $600$ units in process are $100\%$ complete with regard to direct materials, and $75\%$ complete with respect to conversion costs.

Direct Material Conversion Cost

Units completed $($during the period$)5,0005,000$

Ending WIP $600600$

Costs in WIP beginning of period $$11,000$ $$13,500$

Costs incurred $($during the current period$)$ $$3,100$ $$2,850$

Direct Materials $\%$ Complete $100\%75\%$

Required: Compute cost per equivalent unit.

A$.$ Calculate Cost Per Equivalent Unit $?$