Landry Co. had the following information for the month of December. All direct materials were one hundred percent complete, and beginning materials cost $19,700. $ 200,473 Beginning balance @ 12/1: 360 units, 10% completed Direct materials Direct labor Overhead Property taxes Depreciation Utilities Indirect labor Ending balance @ 12/31: 390 units, 20% completed Work in Process Inventory Completed 1,030 units and transferred them $23,000 to finished goods inventory 71,000 48,000 12,000 44,000 28,000 11,000 $36,527 Cost per equivalent unit for materials under the FIFO method is calculated to be (rounded): $133.396. $79.319. (0) $58.986. $68.298