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 26% complete) Units started into production Units in process, July 31 (materials 100% complete, conversion 43% complete) 10,700 179,000 19,000 Cost data Work in process inventory, July 1 Materials cost Conversion cost $8,400 $4,200 Cost added during the month Materials cost Conversion cost $139,400 $195,200 All materials are added at the beginning of work in the Blending Department. The company uses the FIFC method in its process costing system Requirement Determine the equivalent units for July for the Blending Department. Materials Conversion Equivalent units of production Requirement 2 Compute the costs per equivalent unit for July for the Blending Department. (Round your answers to 2 decimal places. Omit the "$" sign in your response.) Materials Conversion Cost per equivalent unit