Midway Metal, which uses the weighted average method, produces wire baskets in two departments, Bending and Painting. The Work in Process Inventory T$-$account for the Bending department is shown below. The $3,000$ units in beginning work in process inventory had direct materials costs of $\backslash (\backslash$$ $3,400\backslash )$ and conversion costs of $\backslash (\backslash$$ $2,600\backslash ).$ Also shown is unit data for the Bending department this period.

a$.$ Compute equivalent units of production for both direct materials and conversion.

b$.$ Compute cost per equivalent unit of production for both direct materials and conversion.

c$.$ Assign costs to the department's output$-$specifically, to the units transferred out and to the units in ending work in process inventory.

Answer is complete but not entirely correct.

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Required A

Compute cost per equivalent unit of production for both direct materials and conversion.

Note: Round "Cost per EUP" to $2$ decimal places.

Assign costs to the department's output$-$specifically, to the units transferred out and to the units in ending work in process inventory.

Note: Round "Cost per EUP" to $2$ decimal places.