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c. Compute the cost per equivalent unit of direct materials and conversion carried forward from January and assigned to the Blending Depurtment's beginning imventory on February 1 . d. Compute the Blending Department's cost per equivalent unit of direct materials consumed in February. Problem Set A connect [accosintins: PROBLEM 18.1A Calculating Equivalent Units ecel Superior Lighting, Inc., mass-produces reading lamps. Materials used in constructing the body of the lamp are added at the start of the process, while the materials used in wiring the lamps are added at the halfway point. All tabor and overhead are added evenly throughout the manufacturing process. Superior uses process costing and had the following unit production information available for the months of June and July: In June, the lamps in beginning work in process were approximately 80 percent complete, while those in ending work in process were only 30 percent complete. In July, the units remaining in ending work in process were 60 percent complete. All lamps in ending work in process are finished during the next month. Instructions a. For the month of June, calculate the equivalent units of production for the three major cost categories - body materials, wiring materials, and labor and overhead. b. For the month of July, calculate the equivalent units of production for the three major cost categories - body materials, wiring materials, and labor and overhead