The following information is provided by Adams Company: 0 unit WIP inventory, January 1 nits started Units completed and transferred out WIP inventory, December 31 Direct materials 22,000 unit 9,000 unit 13,000 units irect labor anufacturing overhead $24,400 S12,500 $12,00 The units were 80% complete for materials and 30% complete for conversion costs. What will be the cost per equivalent unit for material and conversion