Product Costs per Unit Using the following information, compute the total product costs per unit for both beginning work-in-process inventory and for current period production.

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Total Equivalent Costs Units Beginning work-in-process direct materials costs $3,250 6,000 Current period direct materials costs 8,000 14,700 Beginning work-in-process conversion costs 2,600 2,000 Current period conversion costs 22,000 16,000