MC Qu. 80 Using conversion cost per equivalent unit is... Using conversion cost per equivalent unit is appropriate for many business that use process costing because O Direct materials and direct labor are usualy entered int the production process t the same rate O All manufacturing costs are entered into the production process in the same period O Equivalent cost per unit is not sufficient measurement of production activity. O The weighted average method of calculating equivalent units requires it. O Direct labor and factory overhead enter the production process at the same rate. O Direct materials and direct labor are usually entered into the production process at the same rate