Tomlinson Corporation is a biotech company based in Milpitas. It makes a cancer-treatment drug in a single processing department. Direct materials are added at the start of the process. Conversion costs are added evenly during the process. Tomlinson uses the weighted-average method of process costing. The following information for July 2017 is available. Equivalent Units Physical Direct Conversion Units Materials Costs Work in process, July 1 8,700a 8,700 2,175 Started during July 34,500 Completed and transferred out during July 32,000 32,000 32,000 Work in process, July 31 11 ,200" 1 1,200 7,840 aDegree of completion: direct materials, 100%; conversion costs, 25 %. bDegree of completion: direct materials, 100%; conversion costs, 70%. Total Costs for July 2017 Work in process, beginning Direct materials $ 61,500 Conversion costs M $ 104,700 Direct materials added during July 301,380 Conversion costs added during July 498 624 Total costs to account for M Required: a. Calculate the cost per equivalent unit for direct materials and conversion costs. (5 marks) b. Determine the dollar vaue of units completed (and transferred out) and the dollar value of units in ending work in process