17) The Assembly Department of ZigZag, Inc, manufacturer of computers,jncorred material costs and $70,000 in conversion costs.The equivalent units of production for direct materials and conversion costs are 1,000 and 800, respectively. The cost per equivalent unitof production for direct $280,000in direct aterials is(Round your answer to the near A) $87.50 B) $70.00 C) $350.00 D) $280.00 Horngren's Accounting,11e (Miller-Nobles) Chapter 21 Cost-Volume-Profit Analysis