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DM added at the start of production and CC added uniformly. No BWIP. During the current period, DM costs incurred $440 220 units started CC incurred $618 200 units completed EWIP 40% complete as to CC Based on the above data, compute the cost per EU for DM. a) $2.00 b) $2.20 c) $4.00 d) $3.00