Part V. (16 Points). Refer to the following information about the Finishing Department in the Davidson Factory for the month of June. Davidson Factory uses the weighted-average method of inventory costing. Beginning Work in Process inventory: Physical units...... 5,000 units % complete for materials. 70% % complete for labor and overhead. 25% Materials cost from May..... S7,350 Labor and overhead cost from May.. $3,125 Product started and completed: Physical units.... 40,000 units Ending Work in Process inventory: Physical units...... 4,000 units % complete for materials.. 40% % complete for labor and overhead.. 10% Manufacturing costs for June: Materials...... S96,975 Labor and overhead.. $79,470 Compute the equivalent cost per unit for direct materials, direct labor and overhead for June