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Question - Max Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 500 units. The costs and percentage completion of these units in beginning inventory were:
Material cost $7,300 percent complete 55%
Conversion costs $2,100 percent complete 10%
A total of 9,700 units were started and 9,100 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:
Material costs $237,800
Conversion costs $376,400
The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs.
Required - Find the cost per equivalent unit for conversion costs for the first department for the month?
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