the weighted$-$average method of process costing. The following information for July is available:

$($Click the icon to view the data.$)($Click the icon to view the total costs.$)$

Required

Data

Requirement $1.$ Calculate the cost per equivalent unit for direct materials and conversion costs.

Enter the physical units first and then calculate the equivalent units. $($Round your answers to the nearest whole unit.$)$

Work in process, beginning

Started during current period

To account for

${?}^a$ Degree of completion: direct materials, $100\%$; conversion costs, $70\%.$

${?}^b$ Degree of completion: direct materials, $100\%$; conversion costs, $35\%.$

Completed and transferred out during current period

Work in process, ending

Accounted for

Work done to date

Total costs

Required

Total costs