Waltham Mfg. makes skateboards and uses a weighted average process costing system. On May 1, 2010, the company had 400 boards in process that were 70 percent complete as to material and 85 percent complete as to conversion. During the month, 3,800 additional boards were started. On May 31, 300 boards were still in process (40 percent complete as to material and 60 percent complete as to conversion). Cost information for May 2010 is as follows:

Beginning WIP Inventory costs

Direct material ........$4,349

Conversion ......... 4,658

Current period costs

Direct material .......60,775

Conversion .........46,750

a. Calculate EUP for each cost component using the weighted average method.

b. Calculate cost per EUP for each cost component.