3. Cost per equivalent unit: Direct Material Conversion Total Work in process, April 1. S..22,000 $ 4,500 $ 26,500 Costs incurred during April. 158.400 356,400 Total costs to account for.. $220,000 $162,900 5382.900 Equivalent units. 110,000 90,000 Costs per equivalent unit. $2.00* $1.817 $3.81 $2.00 = $220,000 + 110,000 $1.81 = $162,900 = 90,000