In the first month of operations, the manufacturing costs for blue sun company were as follows: direct materials used $66,600 direct labor $99,120 manufacturing overhead (controlling account) $142,800 during the month 10,000 units were completed, and 5,000 units were in process at the end of the month. the 5,000 units in process were 100% completed as to materials and 80% completed as to direct labor and overhead. compute the following: a. direct materials cost per equivalent unit: $ b. equivalent units of production for direct labor and manufacturing overhead: c. direct labor cost per equivalent unit: $ d. manufacturing overhead cost per equivalent unit: $ e. total cost of 10,000 units completed: $ f. total cost of 5,000 units in process at the end of the month: $