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 Total units to account for Units accounted for: Units completed: 70,000 70,000 From BWIP Started and completed 47,000 47,000 Units in EWIP Total units accounted for 23,000 70,000 Required: Direct Materials Inputs Conversion Costs $28,000 $73,060 1. Calculate the equivalent units for each input category. Equivalent Units Direct Materials Conversion <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 $7,050? Calculate the new unit cost. If required, round your answer to the nearest cent. per unit