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Jarvene Corporation uses the FIFO method in its process costing system. The following data are for the most recent month of operations in one of

Jarvene Corporation uses the FIFO method in its process costing system. The following data are for the most recent month of operations in one of the companys processing departments: Units in beginning inventory 430 Units
started into production 4,290 Units in ending inventory 310 Units transferred to the next department 4,410  Materials Conversion Percentage completion of beginning inventory 60%40% Percentage completion of ending
inventory 90%40%  The cost of beginning inventory according to the companys costing system was $7,864 of which $4,840 was for materials and the remainder was for conversion cost. The costs added during the month
amounted to $180,084. The costs per equivalent unit for the month were: Materials Conversion Cost per equivalent unit $ 18.00 $ 23.00.
Required: 1. Compute the total cost per equivalent unit for the month. 
2. Compute the equivalent units of material and conversion in the ending inventory. 

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