compute the cost per equivelent unit of production for both direct materials and conversion

Direct Materials Percent Complete 100% Conversion Percent Complete 40% Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 3,200 19,400 22,600 2,600 100% 80% $ 102,875 Beginning work in process inventory Costs added this period Direct materials Conversion Total costs to account for $ 257,400 933,660 1,191,060 $ 1,293,935 2. Compute cost per equivalent unit of production for both direct materials and conversion Answer is complete but not entirely correct. Cost per equivalent unit of production Materials Conversion Costs added this period 257 400 933,660 Equivalent units of production 22,000 21,480 Cost per equivalent unit of production 1170 $ 43.47