Computing equivalent production for materials and cost per unit. The cost of materials put into production in a department during the month totaled $124,800. By the end of the month, these materials had been used for 62,400 units, of which 58,000 were completed and transferred out and 4,400 were in process. All materials were added to the units in process.

a. What is the equivalent production for materials?

b. What is the cost per equivalent unit for materials?