The following information is provided for a company: Equivalent units is 6,000 for materials and 5,000 for conversion Cost of beginning work in process included $12,000 of materials and $8,000 of conversion Cost added during the period included $85, 200 of materials and $64,000 of conversion What is the total cost per equivalent unit using the weighted average process method? $15.38 $27.00 $30.60 $30.76