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

Direct materials used	$60,000
Direct labor	$99,000
Manufacturing overhead (controlling account)	$142,000

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:

1. Direct materials cost per equivalent unit: $________

2. Equivalent units of production for direct labor and manufacturing overhead: ________

3. Direct labor cost per equivalent unit: $________

4. Manufacturing overhead cost per equivalent unit: $________

5. Total cost of 10,000 units completed: $________

6. Total cost of 5,000 units in process at the end of the month: $________