The following information is available for the Mixing Department of Kappa Corporation during 2023. Beginning Work in Process Inventory: 12,000 units (35% complete direct materials, 25% complete conversion costs) Ending Work in Process Inventory: 20,000 units (70% complete direct materials, 45% complete conversion costs) During the year, 68,000 units were started in the Baking Department and 60,000 units were transferred out. The costs in the beginning work in process inventory was $150,000 for direct materials and $100,000 for conversion. Costs added during the year were $350,000 for direct materials and $300,000 for conversion. The firm uses the weighted-average method (i.e., the only method used in class). Required: 1. Calculate equivalent units for both direct materials and conversion (step 1 of departmental production report). 2. Calculate cost per equivalent unit for both direct materials and conversion (step 2 of departmental production report, round to nearest penny). 3. Calculate the dollar amount reported on the balance sheet for ending Work in Process Inventory for the Mixing Department (from step 3 of the departmental production report, round to nearest dollar).