The cost of the beginning work in process inventory was comprised of $3,000 of direct materials, $10,000 of direct labor, and $10,000 of factory overhead. Costs incurred during the period were comprised of $15,000 of direct materials costs, and $100,000 of conversion costs. The equivalent units of production (EUP) for the period were 9,000 for direct materials and 6,000 for conversion. The costs per EUP were: O $0.33 per EUP for direct materials and $3.34 per EUP for conversion. O $1.67 per EUP for direct materials and $9.43 per EUP for conversion. O $1.10 per EUP. O $2.00 per EUP for direct materials and $20.00 per EUP for conversion.