Diamond Co. manufactures a product called S7 in a three-process series. All materials are introduced at the beginning of the first process. Diamond uses the first-in, first-out method of inventory costing. Unit and cost data for the first process (Department A) for the month of April 2018 follow:

Work in process inventory:

April 12,000 60% $140,400

April 30 5,000 40% Cost ?

Started in April14,000

Direct materials cost 106,400

Conversion cost 70,310

Completed in April 21,000 Cost ?

FIND

a) equivalent units for direct materials AND conversion costs.

(b) cost per equivalent unit for direct materials AND conversion costs.