3. If the costs of direct materials, direct labor, and factory overhead were $277,300, S52,600, and $61,000, respectively, for 14,000 equivalent units of production, what is total conversion cost? $390,900. Show your work./ If the costs of direct materials, direct labor, and factory overhead were $60,000, $35,000, and $25,000, respectively, for 20,000 equivalent units of production, the conversion cost per equivalent unit was Show your work. 4. 5. If the costs of direct materials, direct labor, and factory overhead were $522,200, S82,700, and $45,300, respectively, for 16,000 equivalent units of production, What is the conversion cost per equivalent unit? Show your work