P. 3 Part 3) Compute the month's unit cost for Direct Materials, Direct Labor, Factory Overhead and the total cost per unit. (12 points) The records for the Sirap Co. are as follows: Work in process beginning of the month: 4000 units 50% complete at a cost of $2500 for direct materials, $1350 for direct labor, and $1900 for factory overhead. Production costs for the month are as follows: Materials at $198300; Labor at $109850, Factory Overhead at $150100. The Units completed and transferred to finished goods at 77,000. Work in process at the end of the month was 6,000 units 50% completed