4. A tennis ball maker gives us its data for the year: WIP Inventory, January 1 0 units Units started 8,500 units Units completed and transferred out 5,600 units WIP Inventory, ending 2,900 units Direct materials $14,078 Direct labor $6,450 Manufacturing Overhead $5,511 Units in ending WIP Inventory were 90% complete for materials and 60% complete for conversion costs. On December 31, calculate the following for the company: A. The cost per equivalent unit for direct materials and conversion costs. B. The total cost of the units in ending WIP. C. The total costs of units completed and transferred. Styles