Krollon Company 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 Units started into production Units in ending inventory Units transferred to the next department Percentage completion of beginning inventory Percentage completion of ending inventory 840 6,900 800 6,940 Materials 70% Conversion 30% 80% 40% The cost of beginning inventory according to the company's costing system was $23,100, of which $14,700 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $333,201. The costs per equivalent unit for the month were as follows: Cost per equivalent unit Materials $22.50 Conversion $ 25.00 Required: 1. Compute the total cost per equivalent unit for the month. (Round your answer to 2 decimal places.) Total cost per equivalent unit 2. Compute the equivalent units of material and of conversion costs in the ending inventory. Equivalent units Materials Conversion