2. A manufacturing company has the following information: There is No beginning inventory 20,000 units started during the period 4.000 in ending work in process inventory, for which: . 50% complete as to materials 30% complete as to conversion cost During the current period, the company incurred $36,000 of direct materials and $77,400 of conversion costs. What is the equivalent units for direct materials? What is the equivalent units for conversion costs? What is the cost per equivalent unit for direct materials? What is the cost per equivalent unit for conversion costs