15 of 30 The following information is provided by Zander Corporation: WIP inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 0 uni 12,80 8,50 4,300 rect materials rect labor anufacturing Overhead $18,000 The units in ending WIP inventory were 74% complete for materials and 45% complete for conversion costs. What are the total equivalent units for direct materials? o 12,800 e 3,182 11.682 4,300 16 of 30 On a production cost report, where would current costs added during the period appear? After any beginning WIP inventory cost After any ending WIP inventory cost As part of beginning WIP inventory cost As part of unit output for the period