3) Koa's Fluffy Boas makes a product that passes through two departments. Data for the first department is as follows: Units Material Labour MOH WIP - Opening 30,000 ,800,000 1,200,000 1,500,000 Units Started 150,000 Units Transferred 165,000 Costs added 15,000,000 11,250,000 20,625,000 The WIP - Opening has 60% of its material and 25% of its conversion costs allocated. The WIP - Closing has 40% of its material and 20% of its conversion costs allocated. Required: Determine the cost per equivalent units for the period. Worth 5 marks