=+Department of Satin Skin Lotion Company are $0.45 and $0.10, respectively. The equivalent units to be assigned costs are as follows:

Equivalent Units Direct Materials Conversion Inventory in process, beginning of period 0 7,500 Started and completed during the period 461,000 461,000 _______ ________ Transferred out of Filling (completed) 461,000 468,500