. International Tech Corporation produces laptops. The direct materials are added at the start of the production process while conversion costs are added uniformly throughout the production process. October of 2015 was International's first month of operations, and therefore, there was no beginning work-in-process inventory. Direct materials cost for the month totaled $900,000, while conversion costs equaled $1,100,000. Accounting records indicate that 500,000 laptops were started in October and 437,500 laptops were completed.

Ending inventory was 25% complete as to conversion costs.

Required:

a. Compute the equivalent units for direct materials and conversion costs.

b. What are the total manufacturing cost per laptop (unit) for materials, conversion costs and the total cost for October?