if a company has two manufacturing departments molding in packaging at the beginning of the month the molding apartment has 2400 units and inventory 70% complete as to materials during the month that molding apartment started 20,000 units at the end of the month the molding department have 3600 units and ending inventory 80% complete as to materials units completed in the mold in apartment are transferred into the packaging department cost information for the molding apartment for the month follows beginning work in progress inventory direct materials 1600 direct materials added during the month 31,900

Equivalent units of production ?

Cost per equivalent unit of production ?