12,780 44,290 48,150 WIP beginning (30% for conversion) Units started Units completed and transferred out WIP ending (40% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Cost of materials added Cost of conversion added 23,940 8,820 $ 192,926 $ 172,193 What are the total physical units to account for? How many units are in ending WIP?[ What are the equivalent units of production for materials? What are the equivalent units of production in ending WIP for conversion? What are the total equivalent units of production for conversion? What are the total costs to account for? What is the cost per equivalent unit for materials? What is the cost per equivalent unit for conversion?[ What is the total cost of the units completed and transferred out? What is the total cost of the units in ending WIP