Sur Company uses the weighted average method in its process costing system. Information for May regarding the first phase of the company's production process, Department A, is as follows:

 Material Conversion Work in progress, starting Current costs added OR 4,000 OR 3,000 20,000 16,000 Total cost Equivalent unit Cost per equivalent unit Goods in progress, 90,000 finished 10,000 pcs. Material costs are added at the beginning of the process. Finishing work in progress 50% complete based on conversion costs. 

Instructions: 

What are equivalent units of production and Cost Per Equivalent Unit?