Nettie Company uses process costing to occount for the production of rubber balis. Alt direct materlals are auded at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Equlvalent units have been calculated to be 12,500 units for materiats and 11,800 units for conversion costs. Beginning inventory consisted of $9,000 in materials and $6,340 in corversion costs. April costs were $43,100 for materials and $47790 for conversion costs. Ending inwentory still in process consisted of 5,310 units (100\% complete for materlais, 50% for conversion). The cost per equivalent unit for corversion costs using the FFO method wouid be: Multiple Chooke $405. $900 5450 $130