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D Jones Company manufactures a single product and uses process costing (FIFO method). The company's product goes through two processing departments, Etching and Wiring. The following activity was recorded in the Etching Department during July: 1 6 2 3 Production data: Percentage Complete Conversion Materials Costs 5 Units in process, July 1 50,000 50% 25% Units completed and transferred out 500,000 7 Units in process, July 31 60,000 70% 35% 8 9 Cost data: 10 Work in process inventory, July 1 $10,000 $2,000 Added during July S423,940 $345,780 12 Costs added during July 13 Materials are added at several stages during the etching process. The company uses the FIFO method. 14 15 Required: 16 17 Part 1: Calculate the number of units started and completed (2 marks) 7 Required: Part 1: Calculate the number of units started and completed (2 marks) Units in process, July 1 Units in process, July 31 Units started and completed 50,000 60,000 110,000 Part 2: Calcuate the equivalent units of production for materials and conversion costs (5 marks) Conversion Costs 500,000 Materials 500,000 42,000 Units completed and transferred out Units in process, July 31 Units in process, July 31 Equivalent units of production 542,000 21,000 521,000 Part 3: Calculate the cost per equivalent unit materials and conversion costs rounded to 2 decimal places (4 marks)