QUESTION 2 - Please show work for understanding of problem.

Horizon uses an automated process to clean and polish its souvenir items. Direct materials are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process. Horizon uses the FIFO method. For March, the company had the following activities:

Beginning work in process inventory	3,000 items (30% complete)
Units placed in production	22,000 units
Units completed	19,000 units
Ending work in process inventory	6,000 items (60% complete)
Cost of beginning work in process Direct materials	$ 11,250
Cost of beginning work in process Conversion Costs	$ 4,438
Direct material costs added this period	$ 99,000
Conversion costs added this period	$ 45,570

1. The Total Equivalent Units for Direct Materials are ______ and the Total Equivalent Units for Conversion Costs are _______ .

2. The Cost Per Equivalent Unit for Direct Materials is ________ and Conversion Costs is _________ .

3. The Total Cost of the 22,000 units transferred out is _________.