Sur Company uses the weighted-average method in its process costing system. Information for the month of May concerning Department A, the first stage of the company's production process follows: Materials Conversion Work in process, beginning OR 4,000 OR 3,000 Current costs added 20,000 16,000 Total costs Equivalent units Costs per equivalent unit Goods completed 90,000 units Work in process, ending 10,000 units Material costs are added at the beginning of the process. The ending work in process is 50% complete with respect to conversion costs. Instructions: What are the equivalent units of production and Cost Per Equivalent Unit