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 to account for:
Units completed:
From BWIP	0
Started and completed	50,000	50,000
Units in EWIP		10,000
Total units accounted for		60,000

1. Calculate the equivalent units for each input category.

Equivalent Units

Direct Materials _____

Conversion _________

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 _____________	$
Total unit cost ______________ $ What if a different type of materials is also added at the end of the process (a candy wrapper), costing $15,000? Calculate the new unit cost. If required, round your answer to the nearest cent. ___________ per unit