Required information

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Legacy Company manufactures umbrellas and has the following information available for the month of May:

Required:

Using the weighted$-$average method of process costing, complete each of the following steps:

Reconcile the number of physical units worked on during the period.

Calculate the number of equivalent units.

Calculate the cost per equivalent unit.

Reconcile the total cost of work in process.

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Calculate the cost per equivalent unit. $($Round cost per Equivalent Unit to $5$ decimal places.$)$