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The production report for Glenway Company for February contained the following information:

Work in process, beginning of the month - 3,500 units; 1 / 5 completed
Units completed and transferred to finished goods - 25,000
Work in process, end of month - 4,000 units; 1 / 4 completed

Production costs for the month were: materials - $25,325; labor - $20,175; overhead - $38,950. Costs in beginning work in process were $5,250.What is the cost per equivalent unit?


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