19-23 Started in current period Started & Beginningwip!--Completed Completed in current period -l-Ending w1P whole units: 0 10616 3538 equivalent units Total units 100% DM, % DM, units 38% Conversion Cost, units Cost per equipment unit: Total DM cost Total equivalent units for DM cost14,154 Cost per equivalent unit for DM $99,078 Total Conversion cost Total equivalent units for Conversion Cost per equivalent unit for Conversion Cost per equivalent unit for product cost Started & Completed Beginning WIP Ending WIP Total cost Cost: DM Conversion cost Total cost