During current period, the firm's Assembly Department started production of 7,000 units. During the month, the firm completed 6,000 models, and transferred them to the Finishing Department. The firm ended the month with 2,500 units in ending inventory. There were 1,500 units in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The Weighted Average method of process costing is used. Ending work in process was 100% complete as to direct materials and 60% complete as to conversion costs. Beginning inventory: Direct materials costs $39,200 Conversion costs $35,000 Manufacturing costs added during the accounting period: Direct materials costs $90,000 Conversion costs $280,000 Calculate the total equivalent units in direct materials and conversion cost. Calculate the cost per equivalent units in direct materials and conversion cost. Show all your calculations