Hanes had a product that passes through two processes: knitting and finishing. Direct materials were added uniformly in the second process. Units were measured the same way in both departments. The second department (finishing) had the following physical flow schedule for the month: Units to account for Units, beginning work in process 35% complete 45,000 Units started 245,000 Total units to account for 290,000 Units accounted for Units, ending work in process 30% complete 60,000 Units completed 230,000 Units accounted for 290,000 Costs in beginning work in process for the finishing department were: Direct materials $4,500 Conversion costs $6,750 Transferred-in $9,000 Costs added during the month: Direct materials $30,625 Conversion costs $45,938 Transferred-in $61,250 Elegir... > Elegir... How many equivalent units should Hanes use to calculate direct materials cost? (5 pts) How many equivalent units should Hanes use to calculate conversion cost? (5 pts) How many equivalent units should Hanes use to calculate transferred-in cost? (5 pts) What is the direct materials cost per unit? (5 pts) Elegir... Elegir... What is the conversion cost per unit? (5 pts) Elegir... > What is the transferred-in cost per unit? (5 pts) Elegir