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Pacific Ink had beginning work-in-process inventory of $1,152,960 on October 1. Of this amount, $487,200 was the cost of direct materials and $665,760 was the cost of conversion. The 68,000 units in the beginning inventory were 30 percent complete with respect to both direct materials and conversion costs. Ouring October, 142,000 units were transferred out and 50,000 remained in ending inventory. The units in ending inventory were 80 percent complete with respect to direct materials and 40 percent complete with respect to conversion costs. Costs incurred during the period amounted to $3,716,800 for direct materials and $4,587,840 for conversion. Required: (1) Compute the equivalent units for the materials and conversion cost calculations Equivalent units for materials 2,622,000 Equivalent units for conversion costs 3,045,600 (2) Compute the cost per equivalent unit for direct materials and for conversion costs using the weighted-average method. (Round your answers to 2 decimal places.) Cost Per Equivalent Unit 23.00 Direct materials Conversion costs $ 32.40