Landry Co. had the following information for the month of December. All direct materials were one hundred percent complete, and beginning materials cost $16,700 Work in Process Inventory Beginning balance 12/1: 300 Completed 990 units and transferred them to units, 10% completed Direct materials Direct labor Overhead Property taxes $20,000 finished goods inventory $182,781 68,000 44,000 10,000 41,000 25,000 8,000 Depreciation Utilities Indirect labor Ending balance 12/31: 375 units, 20% completed $33,219 Cost per equivalent unit for conversion under the FIFO method is calculated to be (rounded) $63.85. $93.742 $123.671 $55.779 $124.031