Bio Quest Corporation is a biotech company that makes a cancer treatment drug in a single processing department. Direct materials are added at the start of the process. Conversion costs are added evenly during the process. Bio Quest determines standard costs of $$6\mathrm{.}60$ per equivalent unit for direct materials and $$10\mathrm{.}80$ per equivalent unit for conversion costs for both beginning work in process and work done in the current period. The following information for July is available:B: $($Click the icon to view the data.$)$DataEquivalent UnitsPhysicalDirectConversionUnitsMaterialsCostsWork in process, July $110,00010,0007,000$Started during July$40,000$Completed and transferred out during July$34,00034,00034,000$Work in process, July $31\backslash$deg $16,00016,0006,400$Degree of completion: direct materials, $100\%$; conversion costs, $70\%.$Degree of completion: direct materials, $100\%$; conversion costs, $40\%.$EE: $($Click the icon to view the costs.$)$CostsTotal Costs for July Work in process, beginningDirect materialsConversion costsDirect materials added during JulyConversion costs added during JulyTotal costs to account for$$60,00070,000$ s$130,000260,000371,000761,000$Requirement $1.$ Calculate the cost per equivalent unit for direct materials and conversion costs.Enter the physical units first, and then calculate the equivalent units. $($Round your answers to the nearest whole unit. Enter an amount in each input cell.$)$PhysicalFlow of ProductionUnitsWork in process, beginningStarted during current periodTo account forCompleted and transferred out during current period:From beginning work in processStarted and completedWork in process, ending Accounted for Work done to date