13. (8 points) O'Toole Company manufactures Tool T in a two-stage production cycle, Departments A and B. Information pertaining to Department B is as follows: Department B: Units Transferred In Costs Beginning Work-in-Process (WIP) 5,000 $12,000 Material Costs $4,000 Conversion Costs $7,750 Started During the Current Period 180,000 $358,000 $162,500 $246,350 Ending Work-in-Process (WIP) 7,000 Direct materials are added at the beginning of the process in Department B. The beginning WIP was 40% complete as to conversion, while the ending WIP was 50% completed for conversion purposes. O'Toole uses the Weighted Average method of process costing. a. For Department B, calculate the cost per equivalent unit for each cost category; Transferred In, Materials, Conversion