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On January 1st , 2019, Jim-N-John Inc. had a Beginning Work-in-Process balance of $22,000 ($12,000 of Direct Materials and $10,000 of Conversion) which consisted of 4,000 units which were 40% complete with respect to conversion costs. During January, Jim-N-John started production on an additional 20,000 units and incurred $30,000 in Materials and $50,000 in Conversion costs. Jim-N-John's Ending Work-In-Process consisted of 6,000 units which were 50% complete with respect to conversion costs. Jim-N-John produces a single product. All direct materials are added at the start of the production process while conversion costs are incurred uniformly. Jim-N-John uses a weighted-average process costing system.
Problem 1: What is Jim-N-John's cost per equivalent unit with respect to conversion costs for January
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