6-32    Equivalent Units; Weighted-Average Hawthorne Motor Company rebuilds automobile engines that have been damaged or are in need of extensive repair. The rebuilt engine has a 100,000-mile warranty and is purchased by auto shops, large motor pools in companies and governmental units, and some indi- vidual auto owners. The Dayton plant at Hawthorne specializes in the Ford V6 engine. Approximately 600 to 800 engines are rebuilt each month, and the costs of the plant are assigned to monthly production using weighted-average process costing. The current month began with a work-in-process inventory of 200 engines which were 50 percent complete for materials and 50 percent complete for conversion costs. The materials cost in beginning work-in-process was $50,000, while the conversion cost was

$60,000. 600 engines were completed and shipped out during the month, and total materials cost  of

$550,000 and conversion cost of $640,000 were incurred during the month. The ending work-in-process of 200 units was 20 percent complete for materials and 40 percent complete for conversion costs.

 

Required  Compute the cost per equivalent unit for materials and conversion for the month.