The Obedient Pet Company uses a process costing system and the weighted average method for inventory costs. Direct labor is added evenly throughout the process. 50 % of direct materials are added at the start of the process and the remaining 50 % of direct materials when the process is 50% complete with respect to direct labor. The following information is available regarding direct labor and direct materials for the current year:

Direct labor Work in Process, January 1 5,500 units, 80% complete

Direct Materials work in process January 1 5,500 units, 100% complete

Direct labor Work in Process, December 31 8,800 units, 40% complete

Direct materials Work in Process, December 31 8,800 units, 50% complete

Units completed and transferred to finished goods 46,900 units

Direct labor costs during the year $266,300

Direct materials costs during the year $159,030

Required:

(a) Calculate the equivalent units of production for direct labor for the year.

(b) Calculate the average cost per equivalent unit for direct labor (round to the nearest cent).

(c) Calculate the equivalent units of production for direct materials for the year.

(d) Calculate the average cost per equivalent unit for direct materials (round to the nearest cent).