Archie's Orchard Company is an orchard that specializes in producing organic peach baby food that uses peaches grown on-site. Archie's uses the Weighted-Average method for their Process Costing. They had a beginning Work-in-Progress (WIP) Inventory of 1,400 units (100% complete for Direct Materials (DM) and 53% complete for Conversion Costs (CC)). They started 19,003 units and had ending WIP Inventory of 1,117 units (100% complete for DM and 76% complete for CC). Beginning WIP Inventory included the following costs: DM, $1,004; and CC, $1,135. During the year, they added the following costs: DM, $10,300; and CC, $14,331. What are the equivalent units and the cost per equivalent unit for Conversion Costs? (Round units to whole number and cost to two decimal places.)
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