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Using the following information, calculate units of production for materials, the equivalent units of production for conversion cost, the material cost per unit, and the conversion cost per equivalent unit. Assume that all materials go into production immediately and that direct labor and factory overhead are incurred uniformly. Beginning Inventory 12,000 units 60% complete $75,000 Direct Material Costs $146,700 Direct Labor Costs $ 40,000 Factory Overhead Costs $ 42,280 Units Started 32,600 units Units Finished 44,600 units Suction 44, 6600 units completed Less Biu 12,000 32,600 BII 12,000 unit Units stapted 32,600 units Lavailable 44,600 units units finished E/I o 44,600 0 Units started 326001 less ELI 32600 4.5 lunit material material unit 146,700 - 32,600 Conversion DL Cart 40,000 42, 280 11 82,280 / 12,000 (40%) = 4800 eu Completed not started 32,600 (100%) = 32,600 Started & Computed Started but not completed