Equivalent Units and Product Cost Report$-$Weighted Average Method

The following data $($and annotations$)$ are for the work in process account of the first of Crocker Company's four departments used in manufacturing its only product for October.

Work in Process$-$Department $1$

Beginning balance $(2,000$ units, $70\%$ complete$)$

cost per equivalent unit to four decimal places. Use rounded answers for subsequent calculations. Round other answers to the nearest whole number.