Kahil Mfg. makes skateboards and uses a weighted average process costing system. On May 1, the company had 400 boards in process that were 70% complete as to material and 85% complete as to conversion. During the month, 4,560 additional boards were started, and 300 boards were still in process ( 40% complete as to material and 60% complete as to conversion) at the end of May. Cost information for May is as follows:

Beginning WIP Inventory costs
Direct material	$5,219
Conversion	5,590
Current period costs
Direct material	$72,930
Conversion	56,100

a. Calculate EUP for each cost component using the weighted average method.

EUP for materials
EUP for conversion

b. Calculate cost per EUP for each cost component. Note: Round answers to two decimal places.

Material cost per EUP
Conversion cost per EUP