3} Koa's Fluffy Boas makes a product that passes through two departments. Data for the rst department is as follows: MOH WIP Opening 20,000 1.200000 800,000 1,000,000 100,000 Units Transferred 110,000 Costs added 10 000 000 7 500 000 13 750 000 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