Please help with this one

3. The following data was reported for the Second Department in July. a. All direct materials are added at the beginning of the process. b. July 1 , the work in process had 10,000 units, 30% complete. Costs in beginning inventory included direct materials, $1,500, transferred in costs $11,650 and conversion costs, $12,750. c. Costs added to production during July were direct materials $34,800, transferred in costs $69,900, and conversion costs $81,597. d. During July, 60,000 units were transferred in from the First Department. There were 12,000 units that remained in ending work in process, one third complete. e. The first in, first out method is used. Required: (1) Compute conversion cost per unit. (2) Prepare the production report for the Second Department at the end of July