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3. Complete the following schedule as of December 31, 20x1, to compute the costs per equivalent unit for material and conversion Round "Cost per Equivalent Unit" to 2 decimal places. Answer is not complete. Materials Conversion Total 360,000 Costs incurred during 20x1 5,131,000 Work in process, 1/1/x1 S 360,000 Total costs to account for Equivalent units Costs per equivalent unit $5,491,000 430,000 12.77 5,131,000 S5,491,000 S 12.77