Cost per equivalent unit for labor

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The balance in beginning Work in Process at Bing Rubber Company for direct labor was $145,900. During the month of March, an additional $1,159,700 of direct labor was incurred, and 35,200 pounds of rubber were produced. At the end of March, 11,200 pounds of rubber were in process and the units were 50 percent complete. At the start of March, the company had 6,160 pounds of rubber that were 40 percent complete.

Calculate the cost per equivalent unit for labor assuming that labor is added uniformly throughout the production process.

Reference no: EM13132289

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