WLDR Manufacturing produces a pesticide chemical and uses process costing. There are three

processing departments $-$ Mixing, Refining, and Packaging.

On January $31,2012,$ the following information is available for the Mixing Department:

In the Mixing Department, all raw materials are added at the beginning of the production process, and

conversion costs are applied evenly through the process.

At the end of the month, LDR calculated equivalent units. The ending inventory in the Mixing Department was $60\%$ complete with respect to conversion costs..

With respect to direct materials costs, how many equivalent units were calculated for the product that was completed, and how many equivalent units were calculated for the ending balance?

With respect to conversion costs, how many equivalent units were calculated for the product that was completed, and how many equivalent units were calculated for the ending balance?

The cost per equivalent unit for direct materials and for conversion costs is$?$

The full cost of the units that were completed and transferred to the Refining Department is$?$

The cost of the January $31$ Work in Process Inventory in the Mixing Department would be$?$