13. Department G's WIP Inventory had 5,600 units at the beginning of the period (30% complete for conversion costs), 10,500 units were completed during the period; and 2,000 units were in ending WIP Inventory at the end of the period (50% complete for conversion costs). All materials are added at the beginning of the process. The following Direct Materials (DM) costs were in the departmental work in process inventory account during the period: Work in process DM cost, beginning of period $105,808 Direct Materials (DM) Costs added during period:$ 142,692 Work in process DM Cost, end of period $42,360 a) Calculate equivalent units for direct materials cost for the period. b) Calculate direct materials cost per equivalent unit for the period (round to nearest $0.00)