24) You are given the following details: Equivalent Units Transferred-Direct Conversion in Costs MaterialsCosts 60 40 60 0 60 30 Completed and transferred out during current period Work in process, ending Accounted for Equivalent units of work done in current period 100 60 90 Costs details: Transferred-in Direct material Conversion costs $24,000 62,400 Work process beginning Costs added during the period $45,0 114,000 $2,000 22,000 If you know that the company uses weighted average in process costing. The direct material cost per equivalent unit is: O $60 O $366.67 O $400 $22,000