Ultimate question: Calculate the cost per equivalent unit for labor (assuming that labor is added uniformly throughout the production process).

The balance in beginning Work in Process at Rooter rubber Company for direct labor was $151,800. During the month of September, an additional $684,200 of direct labor was incurred, and 32,900 pounds of rubber were produced. At the end of September, 10,200 pounds of rubber were in process and the units were 50% complete. At the start of September, the company had 6,400 pounds of rubber that were 30% complete.

What is the cost per equivalent unit $___________ per pound?