Boot Company uses the weighted-average method in its process costing system. The Packaging Department started the month with 280 units in process, started 1,420 units, and had 140 units in process at the end of the period. All materials are added at the beginning of the process, and conversion costs are incurred uniformly. The units n process at the end of he month are 40% complete w h respect to conversion costs uring the month 156 units were completed and transferred out. The department incurred the following costs (Click on the icon to view the costs ) The cost per equivalent unit for direct materials is (Round your answer to two decimal places) O A. $5.79 O B. s212 Data Table OD. $1.94 Beginning WIP Added this month Total Direct Materials Conversion Costs Total 00S 300 800 S ,800 6240 040 3,300 6,540 9,840 Print Done