4) Crystal Inc. is a merchandiser of stone ornaments. The company sold 15,000 units in 2015. The company has provided the following information: Sales Revenue Purchases (excluding freight in) Selling and Administrative Expenses Freight In Beginning Merchandise Inventory Ending Merchandise Inventory $557,000 300,000 69,000 15,000 45,000 55,700 What is the cost per unit sold? A) $20.29 B) $15.00 C) $23.88 D) $12.25 5) Which of the following formulae is used to calculate the cost per equivalent unit of production (EUP) for direct materials? A) Cost per EUP for direct materials - Total conversion costs Equivalent units of production for direct materials B) Cost per EUP for direct materials = Total direct materials costs + Equivalent units of production for direct materials C) Cost per EUP for direct materials - Total transferred in costs + Equivalent units for transferred in D) Cost per EUP for direct materials = Total direct materials costs + Equivalent units of production for conversion costs