QUESTION 11 Outose Concept manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some units are spoiled due to undetectable materials defects. Spoiled units generally constitute 4% of the good units. Data for December 2020 are as follows: WIP, beginning inventory 12/1/2020 23,000 units Direct materials (100% complete) Conversion costs (80% compete) Started during December 77,000 units Completed and transferred out 12/31/2020 72,900 units WIP, ending inventory 12/31/2020 18,700 units Direct materials (100% complete) Conversion costs (65% complete) Costs for December: WIP, beginning inventory: Direct materials Conversion costs Direct materials added Conversion costs added $153,000 77,400 225,400 296,000 What is the cost per equivalent unit for direct materials using the weighted-average method of process costing? (Round any cost per unit calculations to the nearest Click Save and Submit to save and submit. Click Save All Answers to save all answers. N W 54 #3 55 T MacBook Pro 66 7 * 8 6 5 F