compute the equivalent units for conversion cost for the month in the first processing department

compute the cost per equivalent unit for material for the month in the first processing department

Shiraz Company uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Percentage complete with respect to materials Percentage complete with respect to conversion Units started into production during the month 9,800 Units transferred to the next department during the month \begin{tabular}{|l|l|} \hline Materials costs added during the month & $184,262 \\ \hline Conversion costs added during the month & $223,400 \\ \hline \end{tabular} Ending work in process inventory: Units in ending work in process inventory Percentage complete with respect to materials 65% Percentage complete with respect to conversion 25%