The ABC Company applies process costing to track its costs in two sequential production departments: Department A and Department B. The following information is provided for Department A: Department A Month Ended September 30 Unit information Beginning work in process, September 1 --- 4,000 units Started into production during September --- 22,000 units Completed and transferred out to Department B during September --- 16,000 units Ending work in process, September 30 --- 10,000 units (20% complete with respect to direct materials and 50% complete with respect to conversion costs) Cost information: Beginning work in process as of September 1 consists of $5,000 of direct materials costs and $7,000 of conversion costs --- $12,000 total Direct materials used in September --- $8,000 Conversion costs incurred in September --- $9,500 Please answer both of the following parts of this question: (a) Calculate the total number of equivalent units with respect to direct materials. (SHOW YOUR WORK) (b) Calculate the cost per equivalent unit with respect to direct materials. (SHOW YOUR WORK)