The cost of direct materials transferred into the Bottling Department of the Mountain Springs Water Company is $687,500. The conversion cost for the period in the Bottling Department is $540,000. The total equivalent units for direct materials and conversion are 27,500 and 6,000 liters, respectively. Determine the direct materials and conversion cost per equivalent unit. Round your answers to the nearest cent. per equivalent unit of materials per equivalent unit of conversion costs The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (32% completed) Completed units during June Ending inventory (61% complete) 5,600 units 65,000 units 4,500 units What is the number of material equivalent units of production in the June 30, Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories and materials were added at the beginning of the process? Oa. 69,500 units Ob. 4,500 units Oc. 63,900 units Od. 59,400 units