Surf Products Company uses an automated process to clean and polish its souvenir items. Direct materials are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process. The following data pertain to March.

Beginning work-in-process inventory 1/3 complete as to conversion costs

Ending work-in-process inventory 1/2 complete as to conversion costs

Cost of beginning work-in-process $5,000

Direct material costs, current month $18,000

Conversion costs, current month $15,400

The accountant calculated the equivalent units as follows:

Flow of Production	Physical units	Direct materials	Conversion
Units completed:
Beginning work-in-process	6,000		4,000
Started and completed	12,000	12,000	12,000
Work in process ending	12,000	12,000	6,000
Accounted for	30,000	24,000	22,000

Required:

You are required to calculate the unit cost per equivalent unit and assign costs to beginning WIP, units completed during the current period, and the ending WIP.