Please see attached photos.

Thank you in advance.

\begin{tabular}{lccc} & \multicolumn{2}{c}{ Equivalent Units } \\ \cline { 3 - 4 } & Physical Units & Direct Materials & Conversion \\ & Costs \\ \hline Work in process, July 1a & 12,500 & 12,500 & 8,750 \\ Started during July & 50,000 & & \\ Completed and transserred out during July & 42,500 & 42,500 & 42,500 \\ Work in process, July 31b & 20,000 & 20,000 & 10,000 \\ \hline \end{tabular} 3 Degree of completion: direct materials, 100%; conversion costs, 70%. b Degree of completion: direct materials, 100%; conversion costs, 50%. Total costs Total Costs for July Work in process, beginning Direct materials $75,000 Conversion costs 87,500$162,500 Direct materials added during July 350,000463,750$976,250 Total costs to account for 1. Calculate the cost per equivalent unit for direct materials and conversion costs. 2. Summarize total costs to account for, and assign total costs to units completed (and transferred out) and to units in ending work in process. Requirement 1. Calculate the cost per equivalent unit for direct materials and conversion costs. Enter the physical units first and then calculate the equivalent units. (Round your answers to the nearest whole unit)