Refer to Figure 1. Assume beginning work-in-process costs from the prior month total $13,000 a that current month costs for direct materials, direct labor, and factory overhead total $18,000, $8,000, and $10,000 respectively. Department Z's cost per equivalent unit of production for the combined direct labor and overhead costs using the FIFO method would be Refer to Figure 1. Assume beginning work-in-process costs from the prior month total $13,000 a that current month costs for direct materials, direct labor, and factory overhead total $18,000, $8,000, and $10,000 respectively. Department Z's cost per equivalent unit of production for the combined direct labor and overhead costs using the FIFO method would be