Input to process Y in June was 5000 units of direct materials from Process X,costing $27500 and added materials costing $2080.Direct labor costs in process Y were $4000 and production overhead was $8000.Output from the process was 4000 units. There were 1000 units of closing stock ,100% complete for materials from process X and 40% complete for added materials and conversion costs (labor and overhead). There is no loss in process. Added materials are of insignificant volume and are not measured in units. Required: Calculate a cost per equivalent unit for the month and draw up the Process Y account.