Stewart Manufacturing Uses a Process Costing System The Beginning Work in Process Had Processing Costs of $10,000

Stewart Manufacturing uses a process costing system. Information regarding units processed and processing costs for the Packaging Department for the most recent period are given below: $\begin{array}{|l|l|l|}\hline &\text{Number of Units} & \text{Percentage Complete} \\\hline \text{Beginning work in process inventory} & 1,200 & 25\% \\\hline \text{Units started into production} & 10,000 & \\\hline \text{Units completed and transferred out of Packaging} & 9,400 & \\\hline \text{Ending work in process inventory} & 1,800 & 35\% \\\hline\end{array}$
The beginning work in process had processing costs of $10,000. During the month, an additional $290,000 in processing costs were incurred. Materials and conversion costs are incurred at the same rate.

Required:

a. What are the equivalent units for processing costs for the Packaging Department for the month?

b. What is the cost per equivalent unit for the month?