6. Department W's WIP Inventory had 6,700 units at the beginning of the period (50% complete for conversion costs), 22,400 units were completed during the period; and 8,000 units were in ending WIP Inventory at the end of the period (25% complete for conversion costs). All materials are added at the beginning of the process. The following Direct Materials (DM) costs were in the department's work in process inventory account during the period: Work in process DM cost, beginning of period $108.000 Direct Materials (DM) Costs added during period: $252,000 Work in process DM Cost, end of period $82.360 a) Calculate equivalent units for direct materials cost for the period. b) Calculate direct materials cost per equivalent unit for the period (round to nearest $0.00)