Bavarian Chocolate Company processes chocolate into candy bars. The process begins by placing direct materials (raw chocolate, milk, and sugar) into the Blending Department. All materials are placed into production at the beginning of the blending process. After blending, the milk chocolate is then transferred to the Molding Department, where the milk chocolate is formed into candy bars. The following is a partial work in process account of the Blending Department at October 31, 2014: The number of units accounted for in the department is 26,000 38, 300 28.800 30,000 The number of units started and completed is 2, 600 23,000 23, 400 30,000 The number of conversion costs equivalent units is 24, 840 26,000 28, 300 29,000 The number of units in ending inventory is 2, 300 2, 500 2, 600 2, 800 Direct material cost per equivalent unit is $15.00 $16.00 $16.25 $16.50 Conversion cost per equivalent unit is $5.85 $6.00 $6.15 $6.25 The cost of goods completed and transferred to molding is $25, 700 $51, 888 $526, 500 $578, 388 The cost of ending inventory is $2, 600 $45,000 $46,000 $46, 020 If beginning inventory had $38, 295 of direct materials: What was DM cost per equivalent unit in September $15.00 $16.65 $16.75 $17.00 What was CC cost per equivalent unit in September $5.50 $5.85 $6.00 $6.25