For Salcido, Inc., the value of beginning Work in Process Inventory was $116,000, 25% of which was direct materials cost. During the period, Salcido completed work on 43,800 units, only completed 90% of the work on another 11,300 units, and incurred $83,000 in direct materials cost and $180,500 in conversion costs. Salcido adds direct materials at the beginning of their production process, and incurs conversion costs evenly throughout the process. Required: Calculate the following using the weighted average method for process costing: a. Equivalent units for direct materials. Equivalent Units b. Equivalent units for conversion costs. Equivalent Units c. Cost per equivalent unit for direct materials. (Round your answer to 2 decimal places.) Cost per Equivalent Unit d. Cost per equivalent unit for conversion costs. (Round your answer to 2 decimal places.) Cost per Equivalent Unit