8. Department T had 1,900 units in beginning work in process inventory that were 50% complete for conversion costs. It added $248,000 for direct materials costs during the period; 27,000 units were completed during the period; and 6,500 units were 45% completed for direct labor and factory overhead cost at the end of the period. All materials are added at the beginning of the process. Direct labor cost was $144,000 and factory overhead cost was $106,000. a) Calculate Direct Materials cost per equivalent unit for the period (round to nearest $0.00). b) Calculate Conversion cost per equivalent unit for the period (round to nearest $0.00)