6. Company costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. Data for Department A and Department B for April 2020 are Department A. Department B Beginning work-in-process units 20,000. 24,000 Units started this period. 60,000 Units transferred out this period 64,000. 68,000 Ending work-in-process units Material costs added during current period $48,000. $34,000 Conversion costs added during current period $28,000. 68,500 Transferred-in cost 192,000 What is the total production cost per equivalent unit in Department A