Boudreaux Inc. uses the weighted average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. Boudreaux, Inc. uses the weighted average method. Direct materials are added at the beginning of the process. * the calculated cost per equivalent unit for conversion costs is $20.90 * the cost per equivalent unlt for direct materials has not been computed. Worki In Process, Beginning Units In Process Completion Percentage-Materials Completion Percentage - Conversion Costs Costs in Beginning Work in Process Material Cost Conversion Cost 1001 100% 80% $ 525 $ 1,6961 Units Started into Producction this Month Units Completed & Transferred Out this Month 11,000 10,700 Costs Added to Production this Month Material Costs Added Conversion Costs Added $ 83,405 $223,606 Finally, the units in Ending Work in Process were 20% complete regarding conversion costs. REQUIRED a. Compute the cost per equivalent unit for direct materials. b Determine the total cost of units transferred out (l.e., both direct material & conversion costs) of the department during the month