Wildhorse is a toy maker that produces Flying Flingbats, a soft foam rubber weapon. All direct materials are added at the beginning of production, and conversion costs are incurred evenly throughout production. Conversion was 70% complete for the 7,500 units in WIP on December 1 and 60% complete for the 6,100 units in WIP on December 31. During the month, 11,000 Flingbats were completed and transferred out as finished goods. Following is a summary of the costs for the period: Direct Conversion Materials Costs Work in process, December 1 $ 18,100 $ 7,700 Costs added in December 32,736 21,643 Using the FIFO method, prepare a schedule calculating the cost per equivalent unit for December. (Round all entries to 2 decimal places, e.g. 15.25.) Direct materials per equivalent unit Conversion costs per equivalent unit Total cost per equivalent unit +A