The cost of direct materials transferred into the Bottling Department of the Mountain Springs Water Company is $901,600. The conversion cost for the period in the Bottling Department is $395,000. The total equivalent units for direct materials and conversion are 32,200 liters and 7,900 liters, respectively. Determine the direct materials and conversion cost per equivalent unit. Cost per equivalent unit of materials A Cost per equivalent unit of conversion Department M had 2,100 units 53% completed in process at the beginning of June, 12,700 units completed during June, and 900 units 27% completed at the end of June. The number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories is Oa. 10,600 units Ob. 11,830 units Oc. 13,843 units Od. 12,943 units