As Swifty Manufacturing produced bookshelves this month, its accountants were in contact with production managers to keep tabs on costs. The WIP Inventory-Assembly account had a beginning balance as follows: DM costs of $44,800 and conversion costs of $28,800. Additional DM costs were added to this assembly department this month totaling $103,518, along with conversion costs of $52,800. Direct materials were pulled from RM Inventory, while conversion costs consisted of accrued DL costs of $36,400 and applied MOH of $16,400. During the month, 3,000 physical units were completed. Swifty uses the FIFO method of process costing and reported the following equivalent units this month. Following the FIFO method of process costing, determine the following. (Round per unit answers to 2 decimal places, e.g. 15.25.) 1. Total costs to account for in the assembly department. \$ 2. The cost per equivalent unit for DM. \$ per unit 3. The cost per equivalent unit for conversion costs. $ per unit