Company E manufactures a product through a three-stage process: Mixing, Shaping, and Finishing. The following costs are incurred during the month of January:

• Mixing: $10,000
• Shaping: $15,000
• Finishing: $12,000 During January, 5,000 units were started in Mixing, 4,000 units were completed, and 1,000 units were still in process. Calculate the cost per equivalent unit for each process and the total cost of units completed.