2. Miller Company manufactures plastic bottles and sells them to different organizations that manufacture bottled water. Last month, there was no opening inventory. During that month, 25 million bottles were entered into production and 24 million were completed. The units in ending inventory were 100% complete with respect to materials cost and 60% complete with respect to conversion costs. During that month, there were material costs of $500,000 and conversion costs of $246,000.

(a) What was the number of equivalent units work done for conversion costs during that month?

(b) What was the cost per equivalent unit of conversion costs that month?