"In July, one of the processing departments at Okamura Corporation had beginning work in process inventory of $20,000 and ending work in process inventory of $25,000. During the month, the cost of units transferred out from the department was $155,000. In the department's cost reconciliation report for July, the total cost to be accounted for under the weighted-average method would be:"

Intask, Corporation uses the FIFO method in its process costing system. Beginning inventory in the mixing department consisted of 6,400 units that were 75% complete with respect to conversion costs. Ending work in process inventory consisted of 5,400 units that were 60% complete with respect to conversion costs. If 12,800 units were transferred to the next processing department during the period, the equivalent units of production for conversion cost would be:

Rauzman Corporation uses the FIFO method in its process costing. Do the following data concern the company's Mixing Department for the month of August.

Materials Conversion
Work in process, August 1 $15,746 $22,746
Cost added to production in the Mixing Department during August $194,722 $175,608
Equivalent units of production for August 5,830 5,420

Required:
Compute the cost per equivalent unit for materials and conversion for the Mixing Department for August using the FIFO method.