ACCT 301 Exercise Chapter 6 Felix and Sons produce a small plastic toy called the Monster Car. Materials are added at the beginning of the process in the plastic forming process. Conversion was 75% complete for the 8,000 units in work in process on February 1 and 50% complete for the 6,000 units in work in process on February 29. During February 12,000 Monster Cars were started with respect to the forming department and transferred to the next department. There was no spoilage over the period. Here is an analysis of the costs for the period: Direct Materials Conversion Costs Work in process, Feb 1 $ 9,900 $ 3,600 Costs added in Feb 15.600 10.800 $25.500 $14.400 Using the weighted average method & FIFO, prepare a schedule to show the calculation of the total cost per equivalent unit for February. That is, calculate the equivalent unit cost for direct materials and for conversion costs and then sum them