The Assembly Department of Protocol, Inc., manufacturer of computers, incurred $ 260 comma 000 in direct material costs and $ 80 comma 000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 1 comma 500 and 900, respectively. The weightedminusaverage method is used. The cost per equivalent unit of production for direct materials is . (Round your answer to the nearest cent.)

$173

Explanation:

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

Cost per equivalent unit of production = Direct material cost incurred ÷ equivalent units of production for direct materials

= $260,000 ÷ 1,500 units

= $173

By dividing the direct material cost incurred by the equivalent units of production we get the cost per equivalent unit for direct materials

answer; human resource management.(hrm);