2. DEF Corp uses the weighted-average method of process costing. The following information is available for May in its Painting Department: Equivalent units of production-direct materials Equivalent units of production-conversion Costs in beginning Work in Process direct materials Costs in beginning Work in Process-conversion Costs incurred in May- direct materials Costs incurred in May-conversion 100,000 EUP 85,000 EUP $ 59,000 $ 46,000 404,000 S 510,000 The cost per equivaleat unit of production for conversion is(10 Points) The cost per equivalent unit of production for direct maaterials is:(10 Points) 3. XYz Corp uses the FIFO method of process costing. The following information is available for February in its Assembly Department: Units: Beginning Inventory: 50,000 units, 100% complete as to materials and 55% complete as to conversion. Units started and completed: 150,000. Units completed and transferred out: 135,000. Ending Inventory: 20,000 units, 100% complete as to materials and 30% complete as to conversion. Costs: Costs in beginning Work in Process- Direct Materials: $43,000. Costs in beginning Work in Process- Conversion: $48,850. Costs incurred in February - Direct Materials: $387,000. Costs incurred in February-Conversion: S699,150 Calculate the equivalent units of Materials: (10 Points). Calculate the cost per equivalent unit of Materials: (10 Points). Calculate the equivalent units of Conversion: (10 Points). (10 Points). Calculate the cost per equivalent unit of Conversion