Problem 4A-10 Equivalent Units; Applying Costs: Cost Reconciliation Report-FlFo M LO4-7, LO4-8, LO4-9] Selzik Company makes super-premium cake mixes that go through two processing departments, Blending and Packaging. The following activity was recorded in the Blending Department during July: Production data Units in process, July 1 (materials 100% complete; conversion 30% complete) Units started into production conversion 40% complete) Cost data: Work in process inventory, July 1 Materials cost 8500 Conversion cost 4900 Cost added during the month: Materials cost 139400 Conversion cost 244.200 All materials are added at the beginning of work in the Blending Department. The company uses the FIFO method in its process costing system. Required: Determine the equivalent units for July for the Blending Department Materials conversion Equivalent units of 2. Compute the costs per equivalent unit for July for the Blending Department. (Round your answers to 2 decimal places.) Cost per equivalent unit