During December, the production department of a process operations system completed and transferred to finished goods a total of 66,000 units of product. At the end of December, 14.000 additional units were in process in the production department and were 65% complete with respect to materials. The beginning inventory included materials cost of $57,700 and the production department incurred direct materials cost of $183,600 during December. Compute the direct materials cost per equivalent unit for the department using the weighted average method. Multiple Choice O $3.66 $2.44 $2.78 $3.21