Required. 1. Compute the cost per equivalent unit for both the weighted-average and FIFO methods. (Round your answers to 3 decimal places.) Direct materials Conversion Total cost Weighted Average Cost per EU S FIFO Cost per EU 0.983 S 0.000 Data for June Work-in-process inventory, June 1: 17,000 units Direct materials: 100% complete Conversion: 40% complete Balance in work-in-process, June 1 Units started during June Units completed and transferred out Work-in-process inventory, June 30 Direct materials: 100% complete Conversion: 80% complete Costs incurred during June Direct materials Conversion costs Direct labor Applied overhead Total conversion costs $ 34,000 13,600 $ 47,600 41,400 41,400 17,000 $99,360 99,360 132,480 $ 231,840