Question 33 The Mount Eagle Watch Company manufactures watches. During the month of September, its process accounting data provides the following information: Unit Information Completed/transferred out (from Work-In-Process to Finished Goods): 735,000 units. Ending Work-in-Process: 207,000 units. Direct materials are added at the beginning of the process and are 100% complete. Conversion costs are added evenly throughout the process and is 90% complete. Cost Information Direct Materials Beginning Work-in-Process $ 244,920 Incurred in September 1,639,080 Conversion costs $ 69,098 1,312,852 4 pts Compute the Direct Materials cost per equivalent unit of production (EUP): Report in dollars and cents. (Remember, Canvas will not let keep any final zero decimal places. For example, 13.20 will be recorded as 13.2 and 15.00 will be recorded 15.)