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The Assembly Department of One Roof, Inc., manufacturer of computers, incurred 300,000 in direct material costs and 90,000 in conversion costs. The equivalent units of

The Assembly Department of One Roof, Inc., manufacturer of computers, incurred 300,000 in direct material costs and 90,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 1,000 and 800 respectively. The cost per equivalent unit of production (EUP) for conversion costs is ________. (Round your answer to the nearest cent.)

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