How would they determine their cost savings? A) Multiply the direct materials cost per equivalent unit by the percentage of decrease. B) Multiply the cost per equivalent unit by the number of units that were completed and transferred out. C) First, calculate the cost per equivalent unit. Then, multiply it by the units that were completed and transferred out. Finally, take the difference between the original cost and the proposed lower cost. D) First, calculate the cost per equivalent unit. Then take the difference between the original cost and the proposed lower cost.