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Tongeree Is a biotech company in Castlebar, Ireland. It makes a cancer treatment drug In a single Processing department. Direct materials are added at the start of the process. Conversion costs are added evenly during the process. Tongeree uses the weighted - average method of process costing. The following information for July 2014 is available. Degree of completion work In process: direct materials 100%, conversion cost 60%. 1) Calculate cost per equivalent unit for direct materials and conversion costs. 2) Summarize total costs to account for, and assign total costs to units completed (and transferred and to units in ending work in process)