Direct materials per equivalent unit

1) Direct materials per equivalent unit?2) Conversion costs per equivalent unit?3) Total cost per equivalent unit?Bridgeport is a toy maker that produces Flying Flingbats , a soft foam rubber weapon . All direct materials areadded at the beginning of production , and conversion costs are incurred evenly throughout production .Conversion Was 90%/6 complete for the &, 300 units in WIP on December 1 and 50%’ complete for the 5, 500units in WIP on December 31 . During the month , 13, 000 Flingbats were completed and transferred out asFinished goods . Following is a summary of the costs for the period :"DirectConversionMaterialsCostsWork in process , December 118, 5007, 300Costs added in December29, 76021, 140Using the weighted average method , prepare a schedule calculating the total cost per Equivalent unit forDecember . ( Round all entries to 2 decimal places , $.9. 15. 25.)

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