James Company uses process costing to track its costs in two sequential production departments: Forming and Finishing. The following information is provided regarding the Forming Department: Forming Department Month Ended June 30 Unit information Beginning work in process, June 1 --- 4,000 Started into production during June --- 22,000 Completed and transferred to Finished Department during June --- 20,000 Ending work in process, June 30 (20% complete as to direct materials and 50% complete as to conversion costs) --- 6,000 Cost information: Beginning work in process as of June 1 (consists of $1,000 of direct materials costs and $4,500 of conversion costs) --- $5,500 Direct materials used in June --- $7,268 Conversion costs incurred in June --- $32,990 Required: (a) Calculate the equivalent units for conversion costs. (Show your work) (b) Calculate the cost per equivalent unit for conversion costs. (Show your work) (Points : 30)