During December, the production department of a process operations system completed and transferred to finished goods a total of 62,000 units of product. At the end of December, 18,000 additional units were in process in the production department and were 70% complete with respect to materials. The beginning inventory included materials cost of $58,200 and the production department incurred direct materials cost of $185,100 during December. Compute the direct materials cost per equivalent unit for the department using the weighted average method. (8 03:01:24 Multiple Choice O $3.92. o O $2.48. o O $2.99 o O $3.26. o O $3.04. o