Waldorf Computer Systems, Inc. manufactures computer memory cards, and uses process-costing. All direct materials are added at the inception of the production process. The accounting department noted that there was no beginning inventory for January. Direct Materials purchases totalled $150,000 during the month. Work-in-process records revealed that 7,500 cards were started in January, 4,500 cards were complete, and 1,500 units were spoiled as expected. Ending work-in-process units are complete in respect to direct materials costs. Inspection occurs at the end of the process. What are the Waldorf Computer Systems Inc. respective direct material costs per equivalent unit assuming spoiled units are counted when computing output in equivalent units, and when not counting spoiled units in the equivalent unit total? $20.00; $25.00 $25.00; $30.00 $15.00; $20.00 $30.00; $35.00 $353.00; $40.00