4 Pullian Company makes a variety of chemicals. Its Mixing Department reports the following information for May of the current year: Units: Started and completed Unfinished units 8,000 2,500 *100% complete for direct materials and 30% complete for conversion Costs incurred during the current period Direct materials Direct labor Manufacturing overhead $110, 040 $55, 000 $79,750 Compute the cost per equivalent unit for direct materials and conversion