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) Started During the Current Period Ending Work-in-Process (WIP) 5,000 180,000 7,000 $12,000 $358,000 Material Costs $ 4,000 Conversion Costs $ 7,750 $ 162,500 $ 246,350 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.