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The following represents a part of the the cost report for a manufacturing company: table [ [ Cost category,Total Cost ( $ ) ,

The following represents a part of the the cost report for a manufacturing company:
\table[[Cost category,Total Cost ($),DM ($),CC ($)],[Cost of beginning WIP,48,000,16,000,32,000],[Current Costs,346,000,126,000,220,000],[Total Costs,394,000,142,000,252,000],[Number of equivalent Units,,20,400,20,000],[Cost / Unit,$6.96,$12.60,]]
Based on the above, which method had the company used to determine the cost per unit?
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