Dengo Company makes a trail mix in two departments: Roasting and Blending. Direct materials are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO method of process costing. October data for the Roasting department follow.

	Units	Direct Materials	Conversion
		Percent Complete	Percent Complete
Beginning work in process inventory	4,000	100%	30%
Units started and completed	20,200
Units completed and transferred out	24,200
Ending work in process inventory	3,400	100%	70%

Beginning work in process inventory		$ 123,670
Costs added this period
Direct materials	$ 295,000
Conversion	1,279,152	1,574,152
Total costs to account for		$ 1,697,822

2. Compute cost per equivalent unit of production for both direct materials and conversion