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23. Calculating Cost per Equivalent Unit. The following information pertains to the Finishing department for the month of June. Direct Direct Overhead Materials Labor Total costs to be accounted for $100,000 $200,000 $300,000 Total equivalent units accounted 8,000 10,000 units 8,000 units for units Required: Calculate the cost per equivalent unit for direct materials, direct labor, overhead, and in total. Show your calculations