The cost of the beginning work in process inventory was comprised of $\backslash (\backslash$$ $3,000\backslash )$ of direct materials, $\backslash (\backslash$$ $10,000\backslash )$ of direct labor, and $\backslash (\backslash$$ $10,000\backslash )$ of factory overhead. Costs incurred during the period were comprised of $\backslash (\backslash$$ $15,000\backslash )$ of direct materials costs, and $\backslash (\backslash$$ $100,000\backslash )$ of conversion costs. The equivalent units of production $($EUP$)$ for the period were $9,000$ for direct materials and $\backslash (6\mathrm{.}000\backslash )$ for conversion. The costs per EUP were: $\backslash$$$0\mathrm{.}33$ per EUP for direct materials and $\backslash (\backslash$$ $3\mathrm{.}34\backslash )$ per EUP for conversion. $\backslash (\backslash$$ $1\mathrm{.}67\backslash )$ per EUP for direct materials and $\backslash (\backslash$$ $9\mathrm{.}43\backslash )$ per EUP for conversion. $\backslash (\backslash$$ $1\mathrm{.}10\backslash )$ per EUP. $\backslash (\backslash$$ $2\mathrm{.}00\backslash )$ per EUP for direct materials and $\backslash (\backslash$$ $20\mathrm{.}00\backslash )$ per EUP for conversion.