For the month of April.

Costs:
Work in process, April 1
Direct materials: 100% complete		$100,000
Conversion costs: 20% complete		70,000
Cost of work in process, April 1		$170,000
Costs incurred during production in April
Direct materials		$ 800,000
Conversion costs		365,000
Costs incurred in April		$1,165,000

Units transferred out totaled 17,000. Ending work in process was 1,000 units that are 100% complete as to materials and 40% complete as to conversion costs.

Using the results of the equivalents units found in FIB 1, compute unit cost per

(a) material

(b) conversion cost