Exercise 6-34 Equivalent Units; Weighted-Average and FIFO Equivalent Unit Cost [LO 6-2, 6-3, 6-4, 6-5] Pablo Company calculates the cost for an equivalent unit of production using process costing. Data for June Work-in-process inventory, June 1: 23,000 units Direct materials: 100% complete $ 46,000 Conversion: 40% complete 18,400 Balance in work-in-process, June 1 $ 64,400 Units started during June 54,600 Units completed and transferred out 54,600 Work-in-process inventory, June 30 23,000 Direct materials: 100% complete Conversion: 80% complete Costs incurred during June Direct materials $ 163,800 Conversion costs Direct labor 163,800 Applied overhead 207,480 Total conversion costs $ 371,280 Required: 1. Compute the cost per equivalent unit for both the weighted-average and FIFO methods. (Round your answers to 3 decimal places.)

Which of the following is likely not a benefit of requiring a grand jury to listen to and examine all of the evidence against a person suspected of committing a serious crime and then independently deciding whether or not to hand down an indictment? 1.the grand jury system provides the accused another safeguard against being sent to trial and facing conviction based on flawed evidence. 2.the members of the grand jury are drawn from the community and are empowered to render independent decisions about whether or not the government has collected enough evidence to bring an individual to trial. 3.the grand jury’s decision can provide prosecutors insight into what is necessary to build a sufficient case if a similar crime is presented later. 4.the grand jury is impaneled to rubber-stamp prosecutors’ cases, which makes it possible for more cases to reach trial.