The Lysol Disinfectant Company is having increased sales this quarter. Lysol uses a process costing system. Beginning inventory for April consisted of 1,400 units that were 44% completed. 10,300 units were started during April. On April 30, the inventory consisted of 590 units that were 80% completed. How many units were completed during the period? Kirland and Ellis is a legal service firm that uses process costing. The firm worked on a total of 1,700 cases this month, 600 of which were completed during the period. The remaining cases were 40% complete. The firm incurred $228,000 in direct labor and manufacturing overhead costs during the period, and had $6,000 in direct labor and manufacturing costs in beginning inventory. Using the weighted average method, what was the cost per equivalent unit? Multiple Choice $137.65 O $185.71 $185.71 $124.36 0 $225.00