WA EUP; cost per WA EUP

Kahil Mfg$.$ makes skateboards and uses a weighted average process costing system. On May $1,$ the company had boards in process that were $70\%$ complete as to material and $85\%$ complete as to conversion. During the month, additional boards were started, and boards were still in process $(40\%$ complete as to material and $60\%$ complete as to conversion$)$ at the end of May.

Units:Beginning WIP Inventory$500$Started$3,900$Ending WIP Inventory$400$

Cost information for May is as follows:

Beginning WIP Inventory costs:Direct material$$5,219$Conversion$$5,590$Current period costs:Direct material$$72,930$Conversion$$56,100$

a$.$ Calculate EUP for each cost component using the weighted average method.