Cardinal polish manufactures a single product in one department and uses a process call system. At the Star of September, there were 15, 000 units in process that were 100% complete with respect to direct material and 50% complete with respect to conversion cost (labor in ever had). During the month, the company began production of 105, 000 units and any morgue and process inventory consisted of five, 000 units that were 100% complete with respect to material and 70% complete with respect to conversion cost. Cost information beginning work and process and cost added in September

Direct materials $4000 $76,500

Direct labor 200 88,880

manufacturing overhead 300 99,070

Total $4,500 $264,450

What is the cost of items completed what is cost per equivalent unit