Which of the following formulas is used to calculate the cost per equivalent unit of production (EUP) for direct materials? The weighted-average method is used. A. Cost per EUP for direct materials = Total transferred in costs/Equivalent units for transferred in OB. Cost per EUP for direct materials OC. Cost per EUP for direct materials OD. Cost per EUP for direct materials Total direct materials costs/Equivalent units of production for conversion costs Total direct materials costs/Equivalent units of production for direct materials Total conversion costs/Equivalent units of production for direct materials