The Lakeside Company uses a weighted-average process costing system. The following data are available:

Beginning inventory-0-Units started in production20,500Units finished during the period16,400Units in process at the end of the period

( complete to materials,

complete to labor and overhead)

4,100Cost of materials used$36,900Labor and overhead costs$38,000

Total cost of the 4,100 units of the ending inventory:

The debits to Work-in-Process for Department #2 for the month of April of the current year, together with information concerning production, are presented below. All direct materials come from Department #1. The units completed include the 2,500 in process at the beginning of the period. Department #2 uses FIFO costing.

WORK-IN-PROCESS - DEPARTMENT #22,500 units, completed$2,500Product X, 8,800 unitsjQuery22402707663153739468_1605286199196??From Dept. 1, 8,600 units5,160Direct Labor9,300Factory OH7,4002,300 units, complete????

The conversion costs per equivalent unit is: