Shamrock Fans mass-produces small electric fans in Taiwan for home use. All direct materials are added at the beginning of production, and conversion costs are incurred evenly throughout production. The following production information is for the month of October (currency is New Taiwan dollars) Physical Units Started in October Completed in October Ending WIP (60% complete) Beginning WIP (10% complete) 112,000 107,300 13,500 8,800 Costs Beginning work in process costs NT$ 18,900 34,300 Direct materials Conversion costs Costs added this period Direct materials 123,200 186,000 Conversion costs Calculate the equivalent cost per unit using the weighted average method. (Round all entries to 2 decimal places, e.g. 15.25.) Direct materials per equivalent unit Conversion costs per equivalent unit Total cost per equivalent unit LINK TO TEXT LINK TO TEXT