Acompany uses a process costing system. its assembly department's beginning inventory consisted of 52,000 units, 75% complete with respect to direct labor and overhead. the direct labor beginning inventory costs were $9,400. the department completed and transferred out 122,500 units this period. the ending inventory consists of 42,000 units that are 25% complete with respect to direct labor and overhead. all direct materials are added at the beginning of the process. the department incurred direct labor costs of $29,000 and overhead costs of $37,000 for the period. assuming the weighted average method, the direct labor cost per equivalent unit (rounded to the nearest cent) is:

Special order carson manufacturing, inc., sells a single product for $36 per unit. at an operating level of 8,000 units, variable costs are $18 per unit and fixed costs $10 per unit. carson has been offered a price of $20 per unit on a special order of 2,000 units by big mart discount stores, which would use its own brand name on the item. if carson accepts the order, material cost will be $3 less per unit than for regular production. however, special stamping equipment costing $4,000 would be needed to process the order; the equipment would then be discarded. assuming that volume remains within the relevant range, prepare an analysis of differential revenue and costs to determine whether carson should accept the special order. use a negative sign with answer to only indicate an income loss from special order; otherwise do not use negative signs with your answers.