3 Data 900 5 80 % 80 % 7 8 $ 9,594 $ 4 Beginning work in process inventory: 5 Units in process 6 Completion with respect to materials 7 Completion with respect to conversion Costs in the beginning work in process inventory: 9 Materials cost 10 Conversion cost 11 Units started into production during the period 12 Costs added to production during the period 13 Materials cost 14 Conversion cost 15 Ending work in process inventory: 16 Units in process 17 Completion with respect to materials 18 Completion with respect to conversion 46.132 10.100 130.986 $ 732.548 500 30 % 60 % If your formulas are correct, you should get the correct answers to th- (a) What is the equivalent units of production for materials? Equivalent units of production for materials (b) What is the equivalent units of production for conversion? Equivalent units of production for conversion (c) What is the cost per equivalent unit for materials? (Round Cost per equivalent unit for materials (d) What is the cost per equivalent unit for conversion? (Rou Cost per equivalent unit for conversion (e) What is the cost of the units transferred out? (Round you Cost of units transferred out