ABC Inc. produces German sausage. The company uses process costing. All raw materials are added at the beginning of the mixing process. The following information relates to July operations and the work$-$in$-$process inventory account for ABC' final processing department:

Beginning work$-$in$-$process:

$500$ pounds; $70\%$ complete; $$350$ in direct materials;

$$700$ in conversion costs

Ending work$-$in$-$process: $350$ pounds; $50\%$ complete

Current month:

$5,500$ pounds of sausage were started and completed;

$$12,000$ raw materials were requisitioned;

$$3000$ incurred in conversion costs

a$.$Compute the equivalent units of production for both direct materials and conversion costs.

b$.$Compute the total production cost per pound for the month.