Johnson Donuts, Inc. has five processing departments for producing donutsMixing, Forming, Baking, Coating, and Packaging. Conversion costs are added evenly throughout each process, and materials are added at the beginning of each process. Data from August for the Mixing Department is as follows:

	Units
August 1 WIP Inventory (40% complete)	3,000
Units started in production	18,500
August 31 WIP Inventory (75% complete)	6,500

In August, 15,000 units were completed and transferred to the Forming Department. Complete the production cost report for the Mixing Department to show the equivalent units for direct materials and conversion costs. The FIFO method is used. (12 pts)

		Equivalent Units
	Whole Units	Direct Materials	Conversion Costs
Units to account for:
August 1 Inventory
Started in production
Total units accounted for
Units to be assigned costs:
August 1 Inventory
Started & Completed
Transferred to Forming
August 31 Inventory
Total units to be assigned costs

Costs incurred in the Mixing Department during August were $70,785 of materials, $17,500 of labor, and $2750 of factory overhead. Compute the cost per equivalent unit for direct materials and conversion costs.

Direct materials: _________________ Conversion: ____________________