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Question - The balance in beginning Work in Process at Lawn Rubber Company for direct labor was $150,000. During the month of March, an additional $673,440 of direct labor was incurred, and 32,600 pounds of rubber were produced. At the end of March, 10,000 pounds of rubber were in process and the units were 50 percent complete. At the start of March, the company had 5,900 pounds of rubber that were50percent complete.
Calculate the cost per equivalent unit for labor, assuming that labor is added uniformly throughout the production process.
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