Landry Co. had the following information for the month of December. All direct materials were one hundred percent complete, and beginning materials cost $30,700. $259, 196 Beginning balance @ 12/1: 580 units, 10% completed Direct materials Direct labor Overhead Property taxes Depreciation Utilities Indirect labor Ending balance @ 12/31: 445 units, 20% completed Work in Process Inventory Completed 1,130 units and transferred them to $34,000 finished goods inventory 80,000 56,000 24,000 55,000 39,000 22,000 $50,804 Cost per equivalent unit for materials under the FIFO method is calculated to be (rounded): Multiple Choice $64.789. $168.820. $75.550. $80.402. $78.426