were in process in the production department and were 100% complete with respect to materials and 35% complete with respect to labor. The beginning inventory included materials cost of $109,300 and the production department incurred direct materials cost of $335,900 during the month. Compute the direct materlals cost per equivalent unit for the department using the weighted-average method. Muliple Choice \$4.08. $4.67. $2.30 $3.05. $6.18