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Two manufacturing processes (machining and grinding) are used to produce masses of identical units. Given the following for grinding process: Physical Transferred-In Direct material Conversion costs WIP beginning (80 % Direct material, 60 % conversion) 75 units $ 10,000 $30,000 $6,000 Costs added in current period $ 50,000 $ 10,000 Transferred in during current period 200 $ 30,000 Completed and transferred out during current period 175 units WIP Ending (p % Direct material, 40 % conversion) ? Using FIFO method, the material cost per equivalent unit will be Two manufacturing processes (machining and grinding) are used to produce masses of identical units. Given the following for grinding process: Physical Transferred-In Direct material Conversion costs WIP beginning (80 % Direct material, 60 % conversion) 75 units $ 10,000 $30,000 $6,000 Costs added in current period $ 50,000 $ 10,000 Transferred in during current period 200 $ 30,000 Completed and transferred out during current period 175 units WIP Ending (p % Direct material, 40 % conversion) ? Using FIFO method, the material cost per equivalent unit will be