TB MC Qu. 16-161 During December, the production... During December, the production department of a process operations system completed and transferred to finished goods a total of 66,000 units of product. At the end of December, 12,000 additional units were in process in the production department and were 50% complete with respect to materials. The beginning inventory included materials cost of $60,800 and the production department incurred direct materials cost of $192.900 during December. Compute the direct materials cost per equivalent unit for the department using the weighted average method. Multiple Choice O $3.84 $2.68 O $2.92 O $3.52