Apeto Company produces premium chocolate candy bars. Conversion costs are added uniformly. For February, EWIP is 40 percent complete with respect to conversion costs. Materials are added at the beginning of the process. The following information is provided for February:

Physical flow schedule:
Units to account for:
Units in BWIP		0
Units started		60,000
Total units to account for		60,000
Units accounted for:
Units completed:
From BWIP	0
Started and completed	48,000	48,000
Units in EWIP		12,000
Total units accounted for		60,000

Inputs
Direct Materials	Conversion Costs
$30,000	$52,800

Required:

Nonuniform Inputs Apeto Company produces premium chocolate candy bars. Conversion costs are added uniformly. For February, EWIP is 40 percent complete with respect to conversion costs. Materials are added at the beginning of the process. The following information is provided for February: Physical flow schedule: Units to account for: Units in BWIP 0 Units started 60,000 Total units to account for 60,000 Units accounted for: Units completed: From BWIP 0 Started and completed 48,000 48,000 Units in EWIP 12,000 Total units accounted for 60,000 Inputs Direct Materials Conversion Costs $30,000 $52,800 Required: 1. Calculate the equivalent units for each input category. Equivalent Units Direct Materials 60,000 Conversion 2. Calculate the unit cost for each category and in total. If required, round your answers to the nearest cent. Unit direct materials cost $ Unit conversion cost X Total unit cost 3. What if a different type of materials is also added at the end of the process (a candy wrapper), costing $4,800? Calculate the new unit cost. If required, round your answer to the nearest cent. X per unit