51) Assume the following information:     Percent Complete Milling Department Units Materials   Conversion Beginning work in process inventory   300   45 %   30 % Units started into production during March   6,200             Units completed during March and transferred to the next department   5,800   100 %   100 % Ending work in process inventory   700   50 %   55 %   Using the weighted-average method, what is the equivalent units of production for materials? 52) Assume the following information:     Percent Complete Milling Department Units Materials   Conversion Beginning work in process inventory   300   45 %   30 % Units started into production during March   6,100             Units completed during March and transferred to the next department   5,800   100 %   100 % Ending work in process inventory   600   60 %   50 %   Using the weighted-average method, what is the equivalent units of production for conversion? 53) Assume the following information: Milling Department Materials   Conversion   Total Cost of beginning work in process inventory $ 10,000     $ 15,000     $ 25,000   Costs added during the period   298,500       385,000       683,500   Total cost $ 308,500     $ 400,000     $ 708,500     If the equivalent units of production for materials is 6,000 units using the weighted-average method, then what is the cost per equivalent unit for materials? 54) Assume the following information: Milling Department Materials   Conversion   Total Cost of beginning work in process inventory $ 10,000     $ 15,000     $ 25,000   Costs added during the period   290,000       390,500       680,500   Total cost $ 300,000     $ 405,500     $ 705,500     If the equivalent units of production for conversion is 5,000 units using the weighted-average method, then what is the cost per equivalent unit for conversion? (Round your final answer to nearest whole dollar amount