1 Blossom Company has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process. Beginning WIP Inventory 15,000 units Direct materials costs in beginning WIP Inventory $42,377 Conversion costs in beginning WIP Inventory $19,250 Units started 46,000 units Units completed X Units Costs added: materials $155,040 Costs added: conversion $315,299 Ending WIP Inventory 5,000 units (15% complete for materials and 30% complete for conversion) Don't include "$" or "," in your answers, round Cost per equivalent Unit to 2 decimal points, round all other numbers to the nearest dollar 1. Calculate the Equivalent Units of Production for Direct Materials and Conversion Costs Don't include "$" or "." in your answers, round Cost per equivalent Unit to 2 decimal points, round all other numbers to the nearest dollar. 1. Calculate the Equivalent Units of Production for Direct Materials and Conversion Costs Direct Materials Conversion Costs 2. Calculate the Total Costs to be accounted for Direct Materials and Conversion Costs Direct Materials: Conversion Costs 3. Calculate the Cost per Equivalent Unit for Direct Materials and Conversion Direct Materials: Conversion Costs Determine the Costs to be allocated to Completed Units and Ending Work-in-Process Completed Ending Work-in-Process