The inventory on May Ist and costs charged to Work in Process Department C during May are as follows: Beginning: 11,000 units, 85% completed $ 84,000 Direct materials, 40,000 units 461,600 Direct labor 287,088 Factory overhead 301.000 Total cost to be accounted for $1,133,688 During May, 40,000 units were placed into production and 43,600 units were completed, including those in inventory on May 1st. On May 31st, the inventory of work in process consisted of 7,400 units which were 60% completed. Inventories are costed by the first-in, 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, ie, $3.76, to minimize rounding differences). () Equivalent units of production for direct materials and conversion cost (b) Direct materials cost per equivalent unit and conversion cost per equivalent unit