79) Equivalent units In the first month of operations, the manufacturing costs for Blue Sun Company were as follows: $66,60 Direct materials used 0 $99,12 Direct labor O Manufacturing overhead (controlling account) $142,800 During the month 10,000 units were completed, and 5,000 units were in process at the end of the month. The 5,000 units in process were 100% completed as to materials and 80% completed as to direct labor and overhead. Compute the following: (a) Direct materials cost per equivalent unit: $. (b) Equivalent units of production for direct labor and manufacturing overhead: (c) Direct labor cost per equivalent unit: $ (d) Manufacturing overhead cost per equivalent unit: $ (e) Total cost of 10,000 units completed: $ (f) Total cost of 5,000 units in process at the end of the month: $