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Equivalent Units of Conversion Costs The Rolling Department of Oak Ridge Steel Company had 3,150 tons in beginning work in process inventory (90% complete) on July 1. During July, 31,500 tons were completed. The ending work in process inventory on July 31 was 1,575 tons (10% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units Equivalent Units of Materials Cost The Rolling Department of Oak Ridge Steel Company had 2,200 tons in beginning work in process inventory (50% complete) on July 1. During July, 37,000 tons were completed. The ending work in process inventory on July 31 was 1,900 tons (20% complete). What are the total equivalent units for direct materials for July if materials are added at the beginning of the process? units Cost per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Oak Ridge Steel Company is $594,000. The conversion cost for the period in the Rolling Department is $312,700. The total equivalent units for direct materials and conversion are 3,000 tons and 5,300 tons, respectively. Determine the direct materials and conversion costs per equivalent unit. Direct materials cost per equivalent unit: per ton Conversion cost per equivalent unit: per ton Equivalent Units of Conversion Costs The Rolling Department of Oak Ridge Steel Company had 3,150 tons in beginning work in process inventory (90% complete) on July 1. During July, 31,500 tons were completed. The ending work in process inventory on July 31 was 1,575 tons (10% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units