To find the "cost per equivalent unit," the "total costs to account for" are divided by the "total direct materials."

Name: To find the "cost per equivalent unit," the "total costs to account for" are divided by the "total direct materials."
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Question

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The "cost per equivalent unit" is found by dividing the "total costs to account for" by the "total equivalent units." The denominator is not "total direct materials."

To Find the "Cost Per Equivalent Unit," the "Total Costs