Question Completion Status: Easy Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent month: Work in process, Beginning Stage of completion for materials Stage of completion for conversion 300 60% 80% Cost in the beginning inventory: Material cost Conversion cost $ $ 594 8,256 Units Started into production during the month Units completed and transferred out 26,000 25,500 Costs added to production during the month: Material cost Conversion cost $ 79,732 $ 887,626 Work in process, ending: Stage of completion material Stage of completion conversion 800 50% 40% What is the equivalent units of production for Direct material. Enter the numbers only with no commas, dollar signs, or decimals. What is the cost per equivalent unit for conversion costs? Enter your answer with no rounding. Enter the dollar and decimal and cents. For example: 46.78