Amsterdam Corporation produces medical grade isotopes. The isotopes are produced in a single continuous process and Amsterdam uses the weighted-average process costing method of accounting for production. The production process requires constant utilization of facilities and equipment, as well as direct labor by skilled technicians. As a result, direct labor and factory overhead are both deemed to be introduced uniformly throughout production Amsterdam Corporation prepared the following "unit reconciliation" for the month of April: UNIT RECONCILIATION QUANTITY SCHEDULE Beginning Work in Process 7,500 Started into Production 9.000 Total Units into Production 16,500 To Finished Goods 12,000 Ending Work in Process 4,500 Total Units Reconciled 16,500 EQUIVALENT UNITS CALCULATIONS: CONVERSION DIRECT MATERIALS 12,000 3,150 15,150 DIRECT LABOR 12,000 2,250 14,250 FACTORY OVERHEAD 12,000 2,250 14,250 Ending WP Completion Status: Materials = 70% Conversion= 50% The above beginning work in process inventory had an assigned cost of $4,500,000, divided between direct materials (50%), direct labor (30%), and factory overhead (20%). Additional costs incurred during April were $15,000,000, divided between direct materials (15%), direct labor (20%), and factory overhead (65%). Prepare a schedule showing the calculation of cost per equivalent unit