20. During the month of March, All Colors incurred $80,000 of expenses for direct materials and $40,000 of expenses for direct labor. The company applied $11,250 of factory overhead to the Mixing Department. Use the information calculated in Exercise 10 to determine the direct materials and conversion cost per equivalent unit (EU). Round answers to the nearest cent. 14. All Colors, a paint manufacturer, has two departments, Mixing and Bottling. During the month of March, the Mixing Department completed 10,000 gallons of paint. At the beginning of the month, the department had 2,500 gallons of inventory in process. The Mixing Department had 5,000 gallons of inventory in process at the end of the month. Determine the units to be assigned cost in each of the following groups: beginning inventory, ending inventory, and units started and completed during the month. Beginning Inventory = 2500 gallons Ending Inventory = 5000 gallons Units started and completed = 10000 - 2500 = 7500 units 15. All Colors adds direct materials at the beginning of the production process, but conversion costs are incurred evenly throughout the process. The inventory at the beginning of the month was 90% complete with respect to conversion costs. Ending inventory was 50% complete with respect to conversion costs. Use information from Exercise 9 (???) for any additional information needed. a. Determine the direct materials equivalent units