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A perfume manufacturer offers the following information: WIP Inventory, January1 units Units started 25,600 units Units completed and transferred out 19,200 units WIP Inventory, December

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A perfume manufacturer offers the following information: WIP Inventory, January1 units Units started 25,600 units Units completed and transferred out 19,200 units WIP Inventory, December 31 6400 units Direct materials Direct labor Manufacturing Overhead The units in ending wIP Inventory were 60% complete for materials and 40% complete for conversion costs. $278,480 $585.000 $336,920 On December 31, the cost per equivalent unit for materials would be closest to O $9.46. O $12.09. $14.62 $12.80. MacBook Air FI F2 F3 F4 FS F6 F7

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