b) What is the cost per equivalent unit for direct materials and conversion cost? Round the cost per equivalent unit to 2 decimal places. c) What is the cost of the units transferred to the molding department? Round your answers 2 decimal places. d) What is the cost of ending inventory in the mixing department? Round your answers 2 decimal places. Twert Corporation manufactures crayons. Their crayons require three processes: mixing, molding and packaging. In the mixing department, materials are added at the beginning of the process. At the end of last month, conversion costs were 70% complete as to the 56,400 units in WIP. By the end of August, conversion costs were 80% complete as to the 23,800 units in WIP. During August, a total of 74,500 units were completed and were transferred to the molding department. The following shows the costs relating to the mixing department WIP at August 1 and the production activity for August. a) Calculate the total equivalent units for direct materials and conversion costs for August? Twert uses the weighted average method to track costs. De not enter dollar signs or commas in the input boxes. Round all units to the nearest whole number