In the first month of operations, the manufacturing costs for Wow Manufacturing Company were as follows:

Direct materials used	$66,600
Direct labor	$99,120
Manufacturing overhead (controlling account)	$142,80

During the month 10,000 units were completed, and 5,000 units were in process at the end of the month. The 5,000 units in process were 100% completed as to materials and 80% completed as to direct labor and overhead. Compute the following:

(a) Direct materials cost per equivalent unit: $________

(b) Equivalent units of production for direct labor and manufacturing overhead: ________

(c) Direct labor cost per equivalent unit: $________

(d) Manufacturing overhead cost per equivalent unit: $________

(e) Total cost of 10,000 units completed: $________

(f) Total cost of 5,000 units in process at the end of the month: $________