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Healthy Flavour is a food processing company that makes a product called Health Nut soup in two processes-blending and condensing. The output of the blending department is transferred to the condensing department. All materials are added at the beginning of the blending process, and conversion activity occurs uniformly throughout both processes. The following data pertain to the month of April in the blending department.
Using the FIFO method of process costing, calculate the cost per equivalent unit of conversion activity for the month of April.
Ohmmeter
A device used for measuring electrical resistance in ohms.
Resistance
The opposition to current flow in an AC or DC circuit.
Derate
To reduce the rated capability of electronic components or electrical devices due to environmental conditions or other factors.
Ambient Temperature
The temperature of the surrounding environment where a device operates or a process occurs.
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