Exercise 6.24 Cullumber Fans mass-produces small electric fans in Taiwan for home use. All direct materials are added at the beginning of p throughout production. The following production information is for the month of October (currency is New Taiwan dollars) and conversion costs are incurred evenly Physical Units Started in October Completed in October Ending WIP (50% complete) Beginning WIP (30% complete) 81,000 74,400 16,200 9,600 Costs Beginning work in process costs Direct materials NT$ 18,900 34,500 Conversion costs Costs added this period Direct materials 97,200 199,000 Conversion costs Calculate the equivalent cost per unit using the weighted average method. (Round all entries to 2 decimal places,e.g. 15.25.) Direct materials per equivalent unit Conversion costs per equivalent unit Total cost per equivalent unit