Equivalent Production and Unit Costs. The Wilton Company uses process costing with an average cost flow assumption in its two producing departments. On April 1, Department B had no units in beginning inven¬ tory. During April, 25,000 units were transferred from Department A to Department B. On April 30, Department B had 5,000 units of work in process, 60% complete as to labor and 40% complete as to factory overhead. During the month, 20,000 units were transferred from Department B to Finished Goods Inventory. Materials are added in the beginning of the process in Department B. The following journal entries summa¬ rize April activity. LO3 Work in Process—DepartmentA.25,000 Work in Process—DepartmentB.15,000 Materials. 40,000 Work in Process—DepartmentA.10,800 Work in Process—DepartmentB.9,200 Payroll. 26,500 Work in Process—DepartmentA.14,600 Work in Process—DepartmentB.15,400 Applied FactoryOverhead. 30,000 Work in Process—DepartmentB.. 40,000 Work in Process—DepartmentA. 40,000 Required:

(1) Compute the equivalent units for each element of cost in Department B.

(2) Calculate the cost per equivalent unit for each element of cost in Department B.