E5.24 Cost per equivalent unit; weighted average: manufacturer LO 5.2 Delicate Glass Company manufactures decorative glass bowls. The following data relate to May's operations: Work in process, 1 May: Direct material Conversion Costs incurred during May. Direct material Conversion $ 43200 40300 $135000 190000 The equivalent units of activity for May were as follows: 8250 equivalent units of direct material, and 23 500 equivalent units of conversion activity. Required Calculate the cost per equivalent unit for both direct material and conversion during May. Use weighted average process costing.