Qu 8

Gamma Company manufactures motors for treadmills. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Gamma Company uses first-in-first-out (FIFO) method of process costing.

Data for the Assembly Department for April 2022 are:

Work in process, beginning inventory 287 units

Direct materials (100% complete)

Conversion costs (40% complete)

Units started during April 1026 units

Work in process, ending inventory: 271 units

Direct materials (100% complete)

Conversion costs (65% complete)

Costs for April 2022:

Work in process, beginning inventory:

Direct materials $91778

Conversion costs $118344

Direct materials costs added during April $601434

Conversion costs added during April $404508

What is the conversion costs per equivalent unit during April? (Round the final answer to 2 decimal places.)