Nonuniform Inputs Dulce Company produces 70 percent dark chocolate truffles. Conversion costs are added uniformly. For the first week in March, EWIP is 80 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 0 150,000 Total units to account for 150,000 Units accounted for: Units completed: From BWIP Started and completed 0 Units in EWIP 120,000 120,000 30,000 150,000 Total units accounted for Inputs Direct Materials Conversion Costs $22,500 $14,400 Inputs Direct Materials Conversion Costs $22,500 $14,400 Required: 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 material is also added at the end of the process (an individual wrapper for each truffle), costing $6,000? Calculate the new unit cost. If required, round your answer to the nearest cent. per unit