Determine the direct materials and conversion cost per equivalent unit. Round answers to nearest cent. The cost of direct materials transferred into the Bottling Department of the Mountain Springs Water Company is $28, 072 The conversion cost for the period in the Bottling Department is $10, 275. The total equivalent units for direct materials and conversion are 63, 800 and 68, 500. respectively. Determine the direct materials and conversion cost per equivalent unit. Round answers to nearest cent. The inventory at June 1 and costs charged to Work in Process-Department 60 during June are as follows: During June, 32.000 units were placed into production and 31, 200 units were completed, including those in inventory on June 1. On June 30, the inventory of work in process consisted of 4, 600 units which were 85% completed inventories are costed by the first-in, first-out method and all materials are added at the beginning of the process. Determine the following: (Round unit cost data to four decimal places, i.e., $4, 4444, to minimize rounding differences). (a) Equivalent units of production for conversion cost (b) Conversion cost per equivalent unit (c) Total and unit cost of finished goods started in prior period and completed in the current period (d) Total and unit cost of finished goods started and completed in the current period (e) Total cost of work in process inventory. June 30 Erin Company's inventory at December 1, and the costs charged to Work in Process-Department B during December are as follows: During December, all direct materials are transferred from Department A, the units in process at December 1 were completed, and of the 26,000 units entering the department, all were completed except 1,000 units which were 70% completed as to conversion costs. Inventories are costed by the first-in, first-out method. Prepare a coat of production report for December