the production department of a process operations systemcompleted and transferred to finished goods 18,000 units that werein process at the beginning of April and 90,000 units that werestarted and completed in April. April's beginning inventory unitswere 100% complete with respect to materials and 40% complete withrespect to labor. At the end of April, 30,000 additional units werein process in the production department and were 100% complete withrespect to materials and 60% complete with respect to labor. Thebeginning inventory included materials cost of $107,000 and theproduction department incurred direct materials cost of $329,000during the month. Compute the direct materials cost per equivalentunit for the department using the weighted-average method.