The balance in beginning Work in Process atWalla WallaRubber Company for direct labor was $151,800....

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Accounting

The balance in beginning Work in Process atWalla WallaRubber Company for direct labor was $151,800. During the month of March, an additional $684,200of direct labor was incurred, and32,900pounds of rubber were produced. At the end of March,10,200pounds of rubber were in process and the units were50percent complete. At the start of March, the company had6,400pounds of rubber that were30percent complete.

Calculate the cost per equivalent unit for labor, assuming that labor is added uniformly throughout the production process.(Round answer to 2 decimal places, e.g. 25.26.)

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