1 (basketballs) Costs Materials Costs 2 Beginning work in process, March 1 30,000 $ 50,000 $ 0 $ 60,000 3 Degree of completion, beginning work in process 100% 0% 60% 4 Transferred in during March 2020 70,000 5 Completed and transferred out during March 2020 80,000 6 Ending work in process, March 31 20,000 7 Degree of completion, ending work in process 100% 0% 20% 8 Total costs added during March 210,000 $ 40,000 $ 66,000 Read the requirements. Units Costs Physical Transferred-In Equivalent units Direct Materials Conversion Costs Work in process, beginning 30,000 Transferred-in during current period 70,000 To account for 100,000 Completed and transfered out during current period: From beginning work in process 30,000 30,000 30,000 30,000 Started and completed 50,000 50,000 Work in process, ending 20,000 20,000 0 4,000 Accounted for 100,000 Equivalent units of work done in current period 100,000 30,000 64,000 Next summarize the total costs to account for. (For amounts with a zero balance, make sure to enter "0" in the appropriate cell.) Work in process, beginning Costs added in current period Total Production Costs Transferred-In Costs Direct Materials Conversion Costs Total costs to account for Calculate the cost per equivalent unit for transferred-in costs, direct materials, and conversion costs. (Round your answers to the nearest cent.) Total Transferred-In Direct Conversion Production Costs Costs Materials Costs Assignment of costs: Completed and transferred out $ 368,000 $ 208,000 $ 40,000 $ 120,000 Ending work in process 58,000 52,000 6,000 $ Total costs to account for 426,000 $ 260,000 $ 40,000 $ 126,000