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The balance in begining work in process at Bing Rubber Company for direct labor was 143,000. During the month of March and additional 1,072,000 of direct labor was incurred, and 38,400 pounds of Rubber was produced. At the end of March 13,200 lbs of rubber was in process and the units were 50% complete. At the start of March the company had 6,050 lbs of rubber that was 40% complete.

Calculate the cost per equivalant unit for assuming that labor is added unformally throughout the production process?

 

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