Beginning WIP Inventory: $5,000$ calendars $(30$ percent complete as to conversion$)$; transferred in cost$,$ $$7,550$; conversion cost, $$1,093$

Transferred in during September: $80,000$ calendars

Current period costs: transferred in$,$ $$80,000$; direct material, $$10,270$; conversion, $$13,991$

Ending WIP Inventory: $6,000$ calendars $(80$ percent complete as to conversion$)$

For the Assembly Department, compute the following:

a$.$ Equivalent units of production for each cost component

$\backslash$table$[[$EU for transferred in$],[$EU for direct materials$],[$EU for conversion$]]$

b$.$ Cost per EUP for each cost component

Note: Round your answers to two decimal places.

$\backslash$table$[[$Transferred in cost per EUP,$5$