Kramer Corp. began the current period with 4,070 units in process that were 100% complete as to materials and 60% complete as to conversion. Costs of $7,590 in direct materials and $4,760 in conversion costs were incurred in manufacturing those units in the previous period. Kramer ended the current period with 21,300 units completed and 5,110 units still in process. Work in process was 100% complete as to materials and 70% complete as to conversion costs. Kramer incurred $69,400 in direct materials costs, $7,190 in direct labor costs, and $41,500 in manufacturing overhead costs during the period. Required: a. Using the weighted average method, compute the equivalent units of production for materials. Equivalent Units b. Using the weighted average method, compute the equivalent units of production for conversion. Equivalent Units c. Using the weighted average method, compute the cost per equivalent unit for materials. (Round your answer to 2 decimal places.) Cost per Equivalent Unit