Bio Track 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 Track uses the weighted$-$average method of process costing. The following information for July is available:EE: $($Click the icon to view the data.$)$Datatext pageEquivalent UnitsPhysicalUnitsDirectWork in process, July $112\mathrm{.}300$Started during July$50,300$Completed and transferred out during July$42,300$Work in process, July $31$b$20,300*$ Degree of completion: direct materials, $100\%$; conversion costs, $70\%.$Degree of completion: direct materials, $100\%$; conversion costs, $40\%.$Materials$12,30042,30020\mathrm{.}300$SearchConversionCosts$8,61042,3008,120$BE: $($Click the icon to view the total costs.$)$Total costsTotal Costs for July Work in process, beginningDirect materialsConversion costsDirect materials added during JulyConversion costs added during JulyTotal costs to account for$$75,30087,500$$$162,800390,000461,750$$ $1,014,550$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.$)$Flow 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