Refer to the information in Exercise 6.19.
Physical Units
Started in October ....... 100,000
Completed in October ..... 94,000
Ending WIP (60% complete) ... 15,000
Beginning WIP (20% complete).... 9,000
Costs
Beginning work in process costs:
Direct materials NT ........ $18,000
Conversion costs .......... 36,000
Costs added this period:
Direct materials ......... 100,000
Conversion costs .......... 200,000

REQUIRED
Calculate the equivalent cost per unit using the FIFO method.