Zia Co. makes flowerpots from recycled plastic in two departments, molding and packaging. At the beginning of the month, the molding department has 2,300 units in inventory, 70% complete as to materials. During the month, the molding department started 19,500 units. At the end of the month, the molding department had 3,450 units in ending inventory, 80% complete as to materials. Units completed in the molding department are transferred into the packaging department. Cost information for the molding department for the month follows:

Beginning work in process inventory (direct materials)	$	1,500
Direct materials added during the month		30,900

Using the weighted-average method, compute the molding departments (a) equivalent units of production for materials and (b) cost per equivalent unit of production for materials for the month. (Round "cost per equivalent unit of production" to 2 decimal places.)

		Direct Materials
(a)	Equivalent units of production
(b)	Cost per equivalent unit of production