91) The Assembly Department of Zoom Auto Parts began April with 10,000 partially complete units in beginning work in process inventory. The beginning work in process inventory balance of $48,762...

91) The Assembly Department of Zoom Auto Parts began April with 10,000 partially complete units in beginning work in process inventory. The beginning work in process inventory balance of $48,762 consisted of $21,120 of direct materials and $27,642 of conversion costs. During the month, production that cost $192,000 (direct materials,$76,800, and conversion costs, $115,200) was started on 32,000 units. Zoom completed and transferred to the Testing Department a total of 36,000 units. The ending work in process inventory was 40% complete as to direct materials and 65% complete as to conversion costs.

Required:

A.
Compute the equivalent units for direct materials and conversion costs.

B.
Compute the cost per equivalent unit.