Old Victrola, Inc., produces top-quality stereos and uses process costing. The manufacture of stere 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 category-manufacturing costs is used for equivalent unit calculations. Old Victrola had the following cost and production information available for the months of March and April: Direct materials costs Direct labor costs Manufacturing overhead applied $ 978,460 1,168,310 2,562,260 3,041,940 438,640 3,571,030 3, Total manufacturing costs $ 6,979,360 $7,781,280 Units in beginning work in process Units transferred to finished goods Units in ending work in process 6,900 17,500 5,000 5,000 33,400 6,400 Beginning work in process was 30 percent complete in March and 60 percent complete in April. End 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. Equivalent Units March April b-1. For each of the two months, calculate the manufacturing cost per equivalent unit. (Round your answers to the nearest whole dollar amount.) Manufacturing Cost per Equivalent Unit March April