Landry Co. had the following information for the month of December. All direct materials were one hundred percent complete, and beginning materials cost $14,000. Beginning balance 12/1: 240 Completed 960 units and transferred them to units, 10% completed Direct materials Direct labor Overhead Property taxes $17,000 finished goods inventory $165, 262 65,000 41,000 7,000 38,000 22,000 5, 000 Depreciation Utilities Indirect labor Ending balance e 12/31: 360 units, 20% completed $29,738 Cost per equivalent unit for conversion under the FIFO method is calculated to be (rounded): $82757 $109.496 $112.103. $60.185 $49.242