1-Colil Computer Systems, Inc., manufactures printer circuit cards. All direct materials are added at the inception of the production process. During January, the accounting department noted that there was no beginning inventory. Direct materials of $310,000 were used during the month. Work-in-process records revealed that 12,000 card units were started in January, 6000 card units were complete, and 4600 card units were spoiled as expected. Ending work-in-process card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete. What is the direct material cost per equivalent unit? (Please round the final answer to the nearest cent.) A) $17.22 B) $25.83 C) $21.68 D) $29.99 E) None of the above 2- Which of the following is true of the calculation of the cost per good unit (a unit that is completed and transferred out) under the weighted-average process costing method? A) the equivalent units in the denominator include goods completed and transferred out and all units that were spoiled B) the numerator only includes the materials and conversion costs of good units and excludes the costs of spoiled units C) the equivalent units in the denominator include goods completed and transferred out and excludes the units that were spoiled D) the calculation is total costs transferred out divided by the good units that were transferred out E) None of the above