Department A had 4,000 units in work in process that were 60% completed as to labor and overhead at the beginning of the period, 29,000 units of direct materials were added during the period, 31,000 units were completed during the period, and 2,000 units were 80% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, what is the material and conversion cost per unit (to the nearest penny), respectively. $5.94 and $5.86 $5.94 and $6.38 $8.00 and $8.68 $9.84 and $9.58 The number of equivalent units of production for material costs for the period was: 33,000 29, 800 29,000 32,000 Department G had 3, 600 units, 40% completed at the beginning of the period, 12,000 units were completed during the period, 2,000 units were one-fifth completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period: Work in process, beginning of period Costs added during period: $60,000 Direct materials (10, 400 at $9.8365) 102, 300 Direct labor 79.800 Factory overhead 25, 200