5. Department Q had 4,800 units in beginning work in process inventory that were 25% complete for conversion costs. It added $170,000 for direct materials costs during the period; 16,000 units were completed during the period; and 6,500 units were 20% completed for direct labor and factory overhead cost at the end of the period. All materials are added at the beginning of the process. Direct labor cost was $48,000 and factory overhead cost was $22,000. a) Calculate Direct Materials cost per equivalent unit for the period (round to nearest $0.00). b) Calculate Conversion cost per equivalent unit for the period (round to nearest $0.00). 6. Juneau Company uses a process cost accounting system. During September, its milling department's conversion costs were direct labor $57,000 and estimated factory overhead cost $23,000. Juneau's cost accountant uses one work in process (WIP) inventory account for each processing department. The milling dept.'s equivalent units for conversion costs were 250,000 units in September a) Prepare the journal entry (or entries) for the Milling Department's conversion costs. b) Calculate the Milling Department's conversion cost per equivalent unit for September (round to nearest $0.00)