Use the following information to calculate the cost per equivalent unit for direct materials, direct labor, overhead, and in total for the Assembly Department of Dessert Company for the month of June.

	Direct Materials	Direct Labor	Overhead
Total costs to be accounted for	$600,000.00	$1,200,000.00	$1,800,000.00
Total equivalent units accounted for	30,000 units	24,000 units	24,000 units