The Plastic Flowerpots Company has two manufacturing departments, molding and packaging. At the beginning of the month, the molding department has 3,300 units in inventory, 70% complete as to materials. During the month, the molding department started 24,500 units. At the end of the month, the molding department had 4,950 units in ending inventory, 80% complete as to materials. Units completed in the molding department are transferred into the packaging department.

Cost information for the molding department for the month follows:

Beginning work in process inventory (direct materials)	$	2,500
Direct materials added during the month		40,900
Using the weighted-average method, compute the molding departments - (a) equivalent units of production for materials and - (b) cost per equivalent unit of production for materials for the month.(Round "cost per equivalent unit of production" to 2 decimal places.)