Trevor Mills produces agricultural feed at its only plant. Materials are added at the beginning of the process. Information on work-in- process in December follows: Beginning inventory, 46,000 partially complete units, 10 percent complete with respect to conversion costs. Units started in December, 107.000 units. Units transferred out in December, 103,000 units. Ending inventory, 50,000 units, 62 percent complete with respect to conversion costs. Required: Compute the equivalent units for materials and conversion costs for December using the weighted-average method. Equivalent Units Materials: Conversion Costs Trevor Mills produces agricultural feed at its only plant. Materials are added at the beginning of the process. Information on work-in- process in December follows: Beginning Inventory, 36,000 partially complete units, 10 percent complete with respect to conversion costs. Units started in December, 97,000 units. Units transferred out in December, 93,000 units. Ending inventory, 40,000 units, 62 percent complete with respect to conversion costs. Required: Compute the equivalent units for materials and conversion costs for December using the FIFO method. Equivalent Units Materials Conversion Costs The following information about the work-in-process inventory pertains to the Remington Plant for the month of July (all materials are added at the beginning of the process): Beginning work in process (43,000 units): Costs Percentage complete with respect to Ending work in process (59,000 units): Percentage complete with respect to Costs Materials Conversion 100% 20% $92,100 $ 27,136 100% 60% ?? ?? The Remington Plant started 233,000 units and transferred out 217,000 in July. Materials costs incurred in July were $764,000 and conversion costs were $1,149,000. Required: Compute the cost per equivalent unit for materials and conversion costs using the weighted-average method Note: Round your answers to 2 decimal places. Direct Materials Conversion Cost per equivalent unit