Which of the following formulas is used to calculate the cost per equivalent unit of production​ (EUP) for direct​ materials? The​ weighted-average method is used. A. Cost per EUP for direct materials​ = Total transferred in costs​ / Equivalent units for transferred in B. Cost per EUP for direct materials​ = Total conversion costs​ / Equivalent units of production for direct materials C. Cost per EUP for direct materials​ = Total direct materials costs​ / Equivalent units of production for conversion costs D. Cost per EUP for direct materials​ = Total direct materials costs​ / Equivalent units of production for direct materials