Assad Company uses the process costing method with the following data for the month of July.

Work-in-process, July 1, 30,000 units:
Direct material: 100% completed	$65,500
Conversion: 30% completed	51,910
Balance in work in process, July 1	$117,410
Units started during July	40,000
Units finished	50,000
Work in process, July 31, 20,000 units:
Direct material: 100% completed
Conversion: 60% completed
Cost incurred during July:
Direct materials	$120,000
Conversion costs	199,810
Total	$319,810

1.Compute cost per equivalent unit under the weighted - average method