Tecumseh Inc. manufactures a product that passes through two production processes. A quantity schedule for a recent month for the first process follows: Quantity Schedule Units to be accounted for: Work in process, April 1 (60% materials, 75% conversion cost added last month) Started into production Total units 22,000 186,000 208,000 Costs in the beginning work-in-process inventory of the first processing department were materials, $4,400; and conversion cost, $15,400. Costs added during the month were materials, $64,000; and conversion cost, $383,840. Required: 1. Assume that the company uses the weighted average cost method of accounting for units and costs. Determine the equivalent units for the month for the first process. Quantity Schedule Equivalent Units (EU) Materials Conversion Units accounted for as follows: 197,600 Transferred to the next process Work in process, May 31 (all materials, 60% conversion cost added this month) Total units and equivalent units of production 10,400 208,000 0 0 2. Compute the costs per equivalent unit for the month for the first process. (Note: Round your answers to 3 decimal places.) Materials Conversion Whole Unit Cost per equivalent unit