Department H had 20,000 units in ending work in process inventory that were, on average, 45% complete for conversion costs. It added $50,000 for direct labor (DL) costs during the period; 100,000 units were completed during the period; and units in beginning work in process inventory were 50% completed for direct labor and factory overhead cost. All materials are added at the beginning of the process. Total equivalent units for conversion costs were 74,000 units. Direct materials cost was $130,000 and factory overhead cost was $30,000. a) Calculate beginning work in process inventory units (round to nearest unit). b) Calculate Direct Materials (DM) cost per equivalent unit for the period (round to nearest $0.00).