Ranger Glass Company manufactures glass for French doors. At the start of May, 2,000 units were in-process. During May, 11,000 units were completed ad 3,000 units were in process at the end of May. These in-process units were 90% complete with respect to material and 50% complete with respect to conversion costs. Other information is as follows:
How much is the cost per equivalent unit for direct materials?
| Work in Process, May: |
| Direct Material |
$36,000 |
| Conversion Costs |
45,000 |
| Costs incurred during May: |
| Direct Material |
$186,000 |
| Conversion Costs |
255,000
|