The Plastic Flowerpots Company has two manufacturing departments, molding and packaging. At the beginning of the month, the molding department has 3,400 units in inventory, 70% complete as to materials. During the month, the molding department started 25,000 units. At the end of the month, the molding department had 5,100 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) $ 2,600 Direct materials added during the month 41,900 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.