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ASAP. Thanks! In this month's production of roasted peanuts, Sheffield added $3,216 of DM costs and $3,930 of conversion costs. Beginning WIP Inventory for the

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ASAP. Thanks!

In this month's production of roasted peanuts, Sheffield added $3,216 of DM costs and $3,930 of conversion costs. Beginning WIP Inventory for the roasting process included $570 for DM costs and $850 for conversion costs. A total of 5,360 equivalent units of peanuts were completed this month in terms of DM resources. The total equivalent units for conversion costs were 5,240. How much total cost does Sheffield need to account for this month? Total costs to account for $ Determine the company's cost per equivalent unit for both DM and conversion costs, recognizing that Sheffield uses the FIFO method of process costing. (Round answers to 2 decimal places, e.g. 15.25.)

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