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2. Compute the equivalent units of material and of conversion in the ending inventory. Materials Conversion Equivalent units of production 3. Compute the equivalent units of material and of conversion that were required to complete the beginning inventory. Materials Conversion Equivalent units of production 4. Determine the number of units started and completed during the month. Number of units started and completed5. Determine the costs of ending inventory and units. transferred out- Total cost of ending inventor}:r _ Total cost of unite transferred out _ Jarvene Corporation uses the FIFO method in its process costing system. The following data are for the most recent month of operations in one of the company's processing departments: Units in beginning inventory 400 Units started into production 3,000 Units in ending inventory 300 Units transferred to the next 3,100 department Materials Conversion Percentage completion of beginning _ 80% 40% Inventory _ Percentage completion of ending 70% 60% Inventory The cost of beginning inventory according to the company's costing system was $11,040 of which $8,120 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $132,730. The costs per equivalent unit for the month were: Materials Conversion Cost per equivalent unit $25.40 $18.20 Required: 1. Compute the total cost per equivalent unit for the month. {Round your answer to 2 decimal places.)