92) The Assembly Department of Zoom Auto Parts began June with 15,000 partially complete units in beginning work in process inventory. The beginning work in process inventory balance of $71,762...

92) The Assembly Department of Zoom Auto Parts began June with 15,000 partially complete units in beginning work in process inventory. The beginning work in process inventory balance of $71,762 consisted of $31,286 of direct materials and $40,476 of conversion costs. During the month, production that cost $288,000 (direct materials,$115,500, and conversion costs, $172,500) was started on 48,000 units. Zoom completed and transferred to the Testing Department a total of 54,000 units. The ending work in process inventory was 45% complete as to direct materials and 60% complete as to conversion costs.

Required:

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

B.
Compute the cost per equivalent unit.