Blake Johnson has the following cost and production data for the Mixing Department for December 2013 Cost data: Beginning work in process inventory, December 1 $30,000 6,000 $36,000 Direct Materials Conversion Cost Cost incurred during production in December Direct Materials Conversion costs Total costs 390,000 122,000 $548,000 Production data Completed and transferred out $2,000 Ending work in process 8,000 Ending work in process was 100% complete as to materials and 25% complete as to conversion costs. Instructions (a) Compute the equivalent units of production. (b) Determine the unit cost for materials and conversion