During December, the production department of a process operations system completed and transferred to finished goods a total of 50.000 units of product. At the end of March, 19,000 additional units were in process in the production department and were 35% complete with respect to direct materials. The beginning imventory included materials cost of $58,600 and the production department incurred direct materials cost of $186,300 during December. Compute the direct materials cost per equivalent unit for the department using the woighted-average method. Multiple Choice 44,90 $329. $3159