Hope Hernandez

Co. uses the weighted-average method in its process costing system. Operating data for

conversion costs for the first processing department for the month of

May appear below

Units Materials . Conversion Costs

BWIP . 10,000.00 . 60% . 80%

Additions 71,000.00

EWIP . 16,000.00 45% . 40%

According to the company's records, direct material, and the conversion cost in beginning work in

process inventory were $21,250 and $25,500 at the beginning of June, respectively. Additional direct material of $249,500 and

conversion costs of $170,850 were incurred in the department during the month. Determine the cost per equivalent unit for

the product.