4) The Honest Manufacturing Company has been in operation for 10 years. The company has 2,000 units in beginning Work in Process Inventory, 40% complete as to conversion costs, 16,000 units transferred out to Finished Goods Inventory, and 3,000 units in ending Work in Process Inventory that are 50% complete as to conversion costs. Direct materials are fully added at the beginning of the process. Calculate the equivalent and physical units of production for direct materials and conversion costs. What is included in conversion cost. 5) The manufacturing department of Reliable Energy adds direct materials at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of September, there were 2,000 units in beginning Work in Process inventory that were 40% complete with conversion costs; 55,000 units were completed and transferred out; and there were 15,000 units in the ending Work in Process inventory that were 40% complete. During September, $100,000 direct materials costs and $110,000 conversion costs were charged to the department Calculate the total and unit production costs for direct materials and conversion costs for the month of September