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: 10,000 Units in process, July 1 (materials 100% complete; conversion 30% complete) 170,000 Units started into production Units in process, July 31 (materials 100% complete, conversion 40% complete) 20,000 Cost data: Work in process inventory, July 1: 8,500 Materials cost Conversion cost 4,900 Cost added during the month Materials cost 139,400 Conversion cost 244,200 All materials are added at the beginning of work in the Blending Department. The company uses the FlFO method in its process costing system. Required: 1. Determine the equivalent units for July for the Blending Department. Conversion Materials Equivalent units of production 2. Compute the costs per equivalent unit for July for the Blending Department. (Round your answers to 2 decimal places.) Materials Conversion Cost per equivalent unit