Frank Underwood manufactures a caulking compound that goes through three processing stages prior to completion. Information on work in the first department is given below: Work in process: Units Stage of completion (materials) Stage of completion (direct labor) Stage of completion (overhead) Cost data: Materials Labor Overhead Beginning Ending 10,000 15,000 100% 60% 80% 20% 75% 25% Beginning Added $ 1,500 $ 154,500 $ 7,200 $ 90,800 $ 3,500 $ 45,000 During the month, 100,000 units were started into production, and 95,000 units were completed and transferred out. Requirement 1 (6 points): Calculate the equivalent units of production for the month for materials, labor and overhead Requirement 2 (4 points): Compute the cost per equivalent unit for materials, labor and overhead, as well as the total cost per equivalent unit.