Compute the cost per unit in good report format for the month, using FIFO method.

Ending WIP 40% complete materials / 50% complete for conversion is 10,000 units Cost of materials in WIP is $8,000 Cost of Conversion in WIP is $10,000 Units Started in month was 120,000 Conversion costs added during month $250,000 Material costs added during month was $210,000 Beginning WIP 70% complete materials / 60% complete for conversion is 5,000 units Cost of materials in WIP is $4,000 Cost of Conversion in WIP is $5,500