25) You are given the following details: Equivalent Units Transferred-Direct Conversion in Costs Materials Costs 60 60 60 40 40 30 Completed and transferred out during current period Work in process, ending Accounted for Equivalent units of work done in current period 100 100 90 Cours details: Transferred-in Direct material Work process beginning Costs added during the period $45,000 114,000 $1,000 27,000 Conversion costa $24,000 62,400 If you know that the company uses weighted average in process costing. The direct material cost per equivalent unit is: $27,000 $114.000 $280 Correct answer is not provided