Bledsloe Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent month Work in process beginning Units in process Percent complete with respect to materials Percent complete with respect to conversion Costs in the beginning inventory: Materials cost Conversion cost 800 50% 30% $595 $2,147 Units started into production during the month Units completed and transferred out 13,000 13,300 Costs added to production during the month Materials cost Conversion c $36,300 $359,384 ost Work in process,ending Units in process Percent complete with respect to materials Percent complete with respect to conversion 500 60% 60% Required Using the FIFO method a. Determine the equivalent units of production for materials and conversion costs Equivalent Units of Production Materials Conversion b. Determine the cost per equivalent unit for materials and conversion costs. (Do not round intermediate calculations and final answers to 2 decimal places.)