During December, the production department of a process operations system completed and transferred to finished goods a total of 75,000 units of product. At the end of December 13,000 additional units were in process in the production department and were 30% complete with respect to materials. The beginning inventory included materials cost of $58,400 and the production department incurred direct materials cost of $185,700 during December Compute the direct materials cost per equivalent unit for the department using the weighted average method. Multiple Choice $3.25 $2.48 $3.09. $2.77 $2.35