The inventory June 1st and costs charged to Work in Process Department B during June are as follows: 800 units 75% completed $ 90,000 Direct materials, 34,200 units 307,800 Director 450,000 156.050 Facy word 156.050 Touloo accounts for $1,003,850 During lune, 1.100 units were placed into production and 35,500 units were completed, including those in inventory on June 1st On une Joth the inventory of work is process contisted of 7,500 units which were 90% completed Inventories are costed by the findin. first-out method and all materials are added at the beginning of the process, Determine the following: (Round unit cost data to two decimal places, i.e., 53.76, to minimize rounding differences). Equivalent units of production for direct materials and conversion cost Direct materials cost per equivalent unit and conversion cost per equivalent unit