Canyon Company's Assembly Department has the following production and manufacturing information for February: Units: 14,900 in beginning inventory that are 100 percent complete for materials and 22 percent for conversion. 21,400 units finished and transferred out. 7,550 units in ending inventory that are 100 percent complete for materials and 45 percent complete for conversion. Costs: Materials Conversion Beginning $ 6,850 23.700 15,700 Current 56,600 Redlte cost per equivalent unit using the weighted-average method. (Do not round your intermediate calculations. Round cost per Equivalent Unit to 5 decimal places.) Direct Conversion Materials Cost per Equivalent Unit