Old Victrola, Inc., produces top-quality stereos and uses process costing. The manufacture of stereos is such that direct materials, labor, and overhead are all added evenly throughout the production process. Due to the smooth production process, only one cost categorymanufacturing costsis used for equivalent unit calculations. Old Victrola had the following cost and production information available for the months of March and April:

		March			April
Direct materials costs	$	978,460		$	1,168,310
Direct labor costs		2,562,260			3,041,940
Manufacturing overhead applied		3,438,640			3,571,030
Total manufacturing costs	$	6,979,360		$	7,781,280
Units in beginning work in process		8,300			4,400
Units transferred to finished goods		19,500			25,900
Units in ending work in process		4,400			6,400

Beginning work in process was 30 percent complete in March and 60 percent complete in April. Ending work in process was 60 percent complete in March and 35 percent complete in April.

a.

For each of the two months, calculate the equivalent units of production.

b-1.	For each of the two months, calculate the manufacturing cost per equivalent unit. C. For each of the two months, calculate the direct materials cost per equivalent unit.