1 5) Equivalent Units for Material is calculated by 500,000 units Transferred to Next Department plus ....... units of Ending Work in Process times 80% complete with respect to the material. Equivalent Units for Direct Labor is calculated by 500,000 units Transferred to Next Department plus .......... units of Ending Work in Process multiply by 50% complete with respect to the direct labor. 10 5 4 1 5) Cost per Equivalent Unit for Direct Material is calculated by dividing $ ............ by 580,000 DM Equivalent Units