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Carmen Company uses weighted-average process costing to account for its production costs. Direct labor is added evenly throughout the process. Direct materials are added at the beginning of the process. During November, the company transferred 735,000 units of product to finished goods. At the end of November, the goods in process inventory consists of 207,000 units that are 90% complete with respect to labor. Beginning inventory had $244,920 of direct materials and $69,098 of direct labor cost. The direct labor cost added in November is $1,312,852, and the direct materials cost added is $1,639,080. 3. value: 4 points Determine the equivalent units of production with respect to (a) direct labor and (b) direct materials. (a) Equivalent units with respect to direct labor (b) Equivalent units with respect to direct materials Check My WorkeBook Links (2) References Worksheet Difficulty: Medium Learning Objective: 03-P4 Learning Objective: 03-P5 4. value: 4 points Compute both the direct labor cost and the direct materials cost per equivalent unit. (Round your answers to 1 decimal place. Omit the "$" sign in your response.) Direct Labor Cost per equivalent unit Direct Materials Cost per equivalent unit $ $ Check My WorkeBook Links (2) References Worksheet Difficulty: Medium Learning Objective: 03-P4 Learning Objective: 03-P5 5. value: 6 points Compute both direct labor cost and direct materials cost assigned to (a) units completed and transferred out, and (b) ending goods in process inventory. (Round your answers to 2 decimal places. Omit the "$" sign in your response.) Equivalent Units Cost transferred out Direct materials Direct labor Total costs transferred out Costs of ending goods in process Direct materials Direct labor Total costs of ending goods in process Total costs accounted for Cost Per Unit Total Cost $ $ $