Units Costs. Cochrane Candy Company manufactures candy bars in unit lots consisting of 24 bars to a unit. The January 1 inventory consisted of 6,000 units in process that were two-thirds complete. The work in process on January 1 in- cluded costs of $30,000 for materials and $4,000 for processing. During the month of January, the company started 50,000 units. Processing costs in the month of January amounted to $55,400. All materials are added at the beginning of the process. During January, $272,400 of materials costs were incurred. By the end of January, the company completed and trans- ferred 53,000 units to the finished goods inventory. On January 31, 3,000 units in process were one-third complete.

Required:
Compute the equivalent units and unit cost of work done during January for both materials and processing.