94) The Assembly Department of Watts Speakers began November with 18,000 partially complete units in beginning work in process inventory. The beginning work in process inventory balance of $85,014...

94) The Assembly Department of Watts Speakers began November with 18,000 partially complete units in beginning work in process inventory. The beginning work in process inventory balance of $85,014 consisted of $38,000 of direct materials and $47,014 of conversion costs. During the month, production that cost $350,715 (direct materials,$138,715, and conversion costs, $212,000) was started on 90,000 units. Watts completed and transferred to the Testing Department a total of 99,000 units. The ending work in process inventory was 55% complete as to direct materials and 75% complete as to conversion costs.

Required:

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

B.
Compute the cost per equivalent unit.