Apeto Copul out information is provided for February: Physical flow schedule: Units to account for: Units in BWIP Units started 60,000 Total units to account for 60,000 Units accounted for: Units completed: From BWIP Started and completed 48,000 48,000 Units in EWIP 12,000 Total units accounted for 60,000 Inputs Direct Materials $30,000 Conversion Costs $52,800 Required: 1. Calculate the equivalent units for each input category. Equivalent Units Direct Materials Conversion 2. Calculate the unit cost for each category and in total. If required, round your answers to the neare Unit direct materials cost Unit conversion cost Total unit cost Check My Work 3. What if a different type of materials is also added at the end of the process per unit candy wrapper costing $4,000? Calculate the new unit cost. If required, round your answer to the nearest cent