Data for Balartistry Company are as follows:
Units
Percent Completed
Direct Materials Costs
Conversion Costs
Beginning work in process
10,000
90%
$10,000
$30,000
Units started and completed during the period
50,000
Costs added this period
$110,000
$200,000
Ending work in process
20,000
30%
Units completed and transferred during the period
60,000
Materials are added at the beginning of the production process. Conversion costs are added uniformly throughout the production process.
Assuming a FIFO flow of costs, what is Balartistry Company’s computed total production cost per equivalent unit for work done during the period?