13 of 30 Assume that materials are added at the beginning of the process and conversion costs are added uniformly. Work in process, beginning 17,000 umber of units ransferred-in costs 94 $22,5 $25,4 rect materials (100%) ersion costs (75%) nits transferred in umber of units Units completed rect materials onversion costs $155,475 $213,22 in s, endi umber of units 31 100% complete for materials and 35% complete for conversion) At period end, what would be the total equivalent units for direct materials? o 37,000 O 68,500 O 54,000 34,500 14 of 30 The costing system used by a company producing custom fireplace mantels would be Oprocess costing job costing. equivalent units costing )conversion costing