Kahil Mfg. makes skateboards and uses a weighted average process costing system. On May 1, the company had 400 boards in process that were 70% complete as to material and 85% complete as to conversion. During the month, 3,040 additional boards were started, and 300 boards were still in process ( 40% complete as to material and 60% complete as to conversion) at the end of May. Cost information for May is as follows:

Beginning WIP Inventory costs

Direct material $3,479

Conversion 3,726

Current period costs

Direct material $48,620

Conversion 37,400

a. Calculate EUP for each cost component using the weighted average method.

EUP for materials:___

EUP for conversion:___

b. Calculate cost per EUP for each cost component. Note: Round answers to two decimal places.

Material cost per EUP:___

Conversion cost per EUP:___