There were 3,000 units in ending work in process inventory that were 100% complete with regard to material and 25% complete with regard to conversion costs. Ending work in process inventory had a cost of $8,800 and a per-unit material cost of $3. What was the conversion cost per unit using the weighted-average method? [Hint:Round your answer in 2 decimal places]

If so, assigning indirect costs to departments is completed by ________.

Debiting the manufacturing costs incurred, applying the costs to work in process inventory, applying the costs to manufacturing overhead, or applying the predetermined overhead rate.