Carver, Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month.

Work in process, beginning:
Units in process	700
Percent complete with respect to materials	50%
Percent complete with respect to conversion	40%
Units started into production during the month	23,000

Work in process, ending:
Units in process	200
Percent complete with respect to materials	80%
Percent complete with respect to conversion	40%

Required:

Using the weighted-average method, what are the equivalent units of production for materials and for conversion costs?

The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $37 per direct labor-hour.

Required:

What's the unit product cost that would appear on the job cost sheet for this job?

show your work if an answer requires a mathematical solution.