The following information pertains to Keys Manufacturing for the month of November. Keys uses the weighted-average method to account for work-in-process inventories. For the month of November, records show: Beginning Work-in- Process Inventory Direct Materials $976 $272 Conversion Costs Current Period Costs Direct Materials $11.440 $6,644 Conversion Costs Regarding physical inventory, records also show: Conversion Costs $6,644 Regarding physical inventory, records also show: Beginning inventory 65% complete as to 600 materials, 53% complete as units to conversion. Current period units started 4,000 units 40% complete as to Ending 1.200 inventory materials, 20% complete as units to conversion 3.400 units were completed and transferred out. 1. Calculate equivalent units for materials. 2. Calculate equivalent units for conversion, 3. Calculate the cost per equivalent unit for materials. 4. Calculate the cost per equivalent unit for conversion I am not requiring you to show your work; however, by showing your work I will be able to award possible partis credit. If you do not show your work wrong answer is a wrong answer and you will lose all credit for that