Alpha Company had the following information for FY 2017:

Work in Process - 1/1/17

100,000 units

Units Started into Production

575,000 units

Work in Process - 12/31/17

75,000 units

Direct Material put into Production

$575,000

Conversions Costs put into Production

$843,750

The beginning work in process was 100% completed as to direct materials and 75% completed as to conversion costs.

The ending work in process was 100% completed as to direct materials and 50% completed as to conversion costs.

The beginning work in process consisted of:

Direct Material

$100,000

Conversion Costs

$112,500

1. the equivalent units of production for direct materials

2. the cost per equivalent unit for materials

3. the equivalent units of production for conversion

4. the cost per equivalent unit for conversion

5. the cost that should be assigned to Alpha' work in process inventory at the end of FY 2017