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 Direct Materials $30,000 Conversion Cost $ 6,000 $36,000 Cost incurred during production in December Direct Materials 390,000 Conversion costs 122,000 Total costs $548,000 Production data Completed and transferred out 52,000 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 for materials and conversion costs. (b) Determine the unit cost for materials and conversion