< Nonuniform Inputs Apeto Company produces premium chocolate candy bars. Conversion costs are added uniformly. For February, EWIP is 40 percent complete with respect to conversion costs. Materials are added at the beginning of the process. The following information is provided for February: Physical flow schedule: Units to account for: Units in BWIP Units started Total units to account for Units accounted for: Units completed: 0 60,000 60,000 From BWIP 0 Started and completed 49,000 49,000 Units in EWIP 11,000 Total units accounted for 60,000 Inputs Direct Materials Conversion Costs $24,000 $69,420 Required: 1. Calculate the equivalent units for each input category. Equivalent Units Direct Materials Conversion Previous Next Units accounted for: Units completed: From BWIP 0 Started and completed 49,000 49,000 Units in EWIP 11,000 Total units accounted for 60,000 < Required: Inputs Direct Materials Conversion Costs $24,000 $69,420 1. Calculate the equivalent units for each input category. Direct Materials Conversion Equivalent Units 2. Calculate the unit cost for each category and in total. If required, round your answers to the nearest cent. Unit direct materials cost Unit conversion cost Total unit cost 3. What if a different type of materials is also added at the end of the process (a candy wrapper), costing $9,8007 Calculate the new unit cost. If required, round your answer to the nearest cent. per unit