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Q1) Oversites, Inc, uses process costing system. Company's work-in-process inventory account at February 28thconsists of 70,000 units that are 100% complete with respect to materials and 80% complete with respect to conversion costs. If balance in work-in-process inventory account is $546,000 and cost per equivalent unit for conversion costs is $6.00, compute the cost per equivalent unit for materials?

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