The following information is for Hane Company. The percent completed numbers are for conversion costs; all direct materials are added at the beginning of the production process. For the beginning inventory, the percentage given is the percentage that was already completed as of the beginning of the period. For the ending inventory, the percentage given is the percentage that was completed as of the end of the period.

Direct

Percent Materials Conversion

Units Completed Costs Costs

Beginning work in process 8,000 units 70% $11,000 $29,000

Units started and completed

during the period 25,000 units

Costs added this period $74,000 $161,000

Ending work in process 12,000 units 40%

Units completed and transferred

during the period 33,000 units

Compute the TOTAL PRODUCTION COST PER EQUIVALENT UNIT for work done during the period. Assume a FIFO flow of costs. Hint: Total production cost incurred during the period was $235,000.