12. Use the following information to answer both part A & b Beginning Work in Process Inventory: 300 units Materials: 40% complete $ 6,119 Conversion: 20% complete $ 3,920 Production started during June 6,000 units Production completed during June 5,400 units Costs added to production in June Materials cost $ 118,621 Conversion cost $ 81,130 900 units Ending Work in Process Inventory: Materials: 60% complete Conversion: 30% complete Under weighted average method A) Compute the Equivalent Units as for material & conversion B) Compute the Cost per Equivalent Unit as for material & conversion