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. 
Definitions:
New Cases
Recently identified instances of a condition or situation, often used in the context of diseases or legal matters.
Biological Model
A perspective in psychological and medical research that emphasizes the physiological and genetic bases of behavior and mental processes.
Physiological Malfunction
Occurs when a body's normal physiological processes are disrupted, leading to health issues.
Hereditary Factors
relate to the traits and characteristics that are passed from parents to their offspring through genes.
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