Given the information in the table below, what is the cost per equivalent unit with regards to Direct Materials if 150.000 units were transferred out and an additional 41,000 units were in ending goods in process inventory (80% complete with respect to materials and 30% complete with respect to conversion cost)? Direrct Direct Beginning Inventory Materials Labor Overhead Started $59,236 $22,794 $116,856 Total Cost to Account for $425,184 $326,151 $272,664 $484,420 $348,945 $389,520