Pelican Paint Maufacturers, Inc. uses process costing for its mixing department. It mixed 5,000 units of paint during the period and has 600 are still being processed (ending WIP) in the mixing department at the end of the period. The 600 units in process are 100% complete with regard to direct materials, and 75% complete with respect to conversion costs. Units completed (during the period) Conversion Direct Material Cost 5,000 5,000 Ending WIP 600 600 Costs in WIP beginning of period $ 11,000 $ 13,500 Costs incurred (during the current period) 3,100 $ 2,850 Direct Materials % Complete 100% 75% Required: Compute cost per equivalent unit. A. Calculate Cost Per Equivalent Unit B. Assign Costs to: Units Completed Units Still in Process