Nonuniform Inputs Dulce Company produces 70 percent dark chocolate truffles. Conversion costs are added uniformly. For the first week in March, 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 the first week in March Physical flow schedule: Units to account for Units in BWIP Units started 60,000 Total units to account for 60,000 Units accounted for Units completed: , From BWP Started and completed 47,000 47,000 Units in EWIP 13,000 Total units accounted for 60,000 Required: Inputs Direct Materials Conversion Costs $24,000 $67,860 1. Calculate the equivalent units for each input category Required Inputs Direct Materials $24,000 Conversion Costs $67,060 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 matenals cost Unit conversion cost Total cost 3. What if a free type of materials is an added at the end of the process (a candy wrapper), costing $7,050 C