question 1)

Chirsite Cookies (legal name of #BN176132865) had 56,000 partially completed cookies in ending WIP inventory. Materials are added at the beginning of the process. What are the equivalent units in ending WIP inventory for material costs if the cookies are only 74% through the process? Please enter your answer in whole units (cookies) with no commas

question 2

Peters Paintings (legal names of #BN837160516) manufactures paint thinner. For the month of March, 6,000 units were put into processing. There was no beginning WIP inventory. 1,000 units were completed and transfered out. Materials are added at the beginning of the process. Ending WIP inventory is 50% complete for conversion costs. During the month of March, $46,000 of material costs were added and $51,000 of conversion costs were added.

what is the cost per equivalent unit of material costs. (2 decimals no dollar signs