The Richmond Corporation uses the weighted-average method in its process costing system. The company has only a single processing department. The company's ending work in process inventory on August 31 consisted of 21,400 units. The units in the ending work in process inventory were 100% complete with respect to materials and 60% complete with respect to labor and overhead. If the cost per equivalent unit for August was $3.60 for materials and $5.10 for labor and overhead, the total cost assigned to the ending work in process inventory was:

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Holling Inc. uses the weighted-average method in its process costing. The following data concern the companys Mixing Department for the month of December.

	Materials		Conversion
Work in process, December 1	$	8,930	$	9,928
Cost added to production in the Mixing
Department during December	$	227,300	$	285,032
Equivalent units of production for December		10,700		10,200

Required:

Compute the cost per equivalent unit for materials and conversion for the Mixing Department in December. (Round your answers to 2 decimal places.)

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Mundes Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 2,600 units that were 60% complete with respect to materials and 40% complete with respect to conversion costs. The cost of the beginning work in process inventory in the department was recorded as $9,400. During the period, 8,600 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $4.60 for material and $5.60 for conversion costs. The cost of units transferred out during the month was: