The Finishing Department reports the following data for the month: (Click the icon to review the data.) Calculate the cost per equivalent units of production for each input. The company uses the weighted average method. (Round all cost per unit amounts to the nearest cent.) Equivalent Units of Production: Transferred Direct Conversion Total Transferred In COSTS 2,700 In Materials Costs Costs Direct Materials 3,200 Costs to account for: Conversion Costs 2,240 Beginning WIP Costs: Added this Month Total Transferred In $ 7,800 $ 11,100 $ 18,900 Total costs to account for Direct Materials 2,850 13,520 1,950 10,000 4,800 23,520 Conversion Costs Cost per equivalent unit $ 24,170 $ 23,050 $ 47,220 Total