in this month production of roasted peanuts marigold added $3038 of DM costs and $4389 of conversion costs beginning WIP inventory for the roasting process included $ 610 for DM costs and $770 for conversion costs a total of 4340 equivalent units of peanuts were completed this month in term of DM resourse the total equivalent units for conversion costs were 4180 how much total cost does marigold need to account for this month determine the company cost per equivalent