Materials Conversion Beginning work in process (42,000 units): Percentage complete with respect to Costs Ending work in process (58,000 units): Percentage complete with respect to Costs 100% 20% $ 91,600 $ 26,636 100% 60% ?? ?? The Remington Plant started 232,000 units and transferred out 216,000 in July. Materials costs incurred in July were $754,000 and conversion costs were $1,139,000. Required: Compute the cost per equivalent unit for materials and conversion costs using the weighted-average method. Note: Round your answers to 2 decimal places. Cost per equivalent unit Direct Materials Conversion