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8. Fedora, Inc., uses a weighted average process-costing system and has one production department. All materials are introduced at the start of manufacturing, in contrast, conversion cost is incurred uniformly throughout production. The company had respective work-in-process inventories on May 1 and May 31 of 62,000 units and 70,000 units, the latter of which was 40% complete. The production supervisor noted that Federal completed 100,000 units during the month. Costs in the May 1 work-in-process inventory were subdivided as follows: materials, $40,000; conversion, $90,000. During May, Fedora charged production with $300,000 of material and $710,000 of conversion, resulting in a material cost per equivalent unit of $2. Required: 1. Determine the number of units that Fedora started during May. 2. Compute the number of equivalent units with respect to conversion cost. 3. Compute the number of equivalent units with respect to material cost. 4. Determine the conversion cost per equivalent unit. 5. Determine the whole cost per equivalent unit during May