12) The first production department of Pettis Manufacturing reports the following for April. Units Direct Materials Conversion Percent Percent Complete Complete Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory The first production department reports the following cost information below. Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion 40% 1,610,000 1,500,000 80% 30% $592,360 242,970 $835,330 $4,251,840 3,246,480 $7,498,320 Using the weighted-average method, compute cost per equivalent unit for both direct materials and conversion