The assembly department of protocol, inc., manufacturer of computers, incurred $280,000 in direct material costs and $70,000 in conversion costs. the equivalent units of production for direct materials and conversion costs are 1000 and 900, respectively. the weighted-average method is used. the cost per equivalent unit of production for direct materials is (round your answer to the nearest cent.)

The cost per equivalent unit of production for direct materials is $280

Explanation:

The computation of the cost per equivalent unit of production for direct materials is shown below:

= Direct material costs ÷ direct material units

= $280,000 ÷ 1,000 units

= $280

For computing the equivalent unit per cost we consider only material, not the conversion cost part, and we divide the direct material cost to direct material cost

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