Nonuniform Inputs Dulce Company produces 70 percent dark chocolate truffles. Conversion costs are added uniformly. For the first week in March, EWIP is 40 percent complete with respect to conversion costs. Materials are added at the beginning of the process. The following information is provided for the first week in March: Physical flow schedule: Units to account for: Units in BWIP 0 Units started 70,000 Total units to account for 70,000 Units accounted for: Units completed: From BWIP 0 Started and completed 46,000 46,000 Units in EWIP 24,000 Total units accounted for 70,000 Inputs Direct Materials Conversion Costs $35,000 $77,840 Required: 1. Calculate the equivalent units for each input category. Equivalent Units Direct Materials fill in the blank 1 Conversion fill in the blank 2 2. Calculate the unit cost for each category and in total. If required, round your answers to the nearest cent. Unit direct materials cost $fill in the blank 3 Unit conversion cost $fill in the blank 4 Total unit cost $fill in the blank 5 3. What if a different type of materials is also added at the end of the process (a candy wrapper), costing $6,900