41 B D E 51 52 Equivalent Units Conversion (Round to two places, ##.###.##) 53 54 55 65 Total cost of Material (Round to two places, ##.###.##) 66 67 68 Total cost of Conversion (Round to two places, ##.###.##) 69 Total cost to account for (Round to two places, ##.###.##) 79 80 81 82 Cost per equivalent unit of Material (Round to two places, ###.##) 83 LL F $ SS G H 20,900.00 (12.04) 1.62 (12.05) 4.65 (12.06) 6.27 (12.07) $ 42,606.00 (12.08) 93 94 Cost per equivalent unit of Conversion (Round to two places, ###.##) (12.09) 95 96 97 107 108 109 110 Cost of the ending inventory, material and convesion (Round to two places, $###.###.##) (12.10) 111 121 122 123 124 125 135 136 Cost of the units transferred material and convesion (Round to two places S######) FAQ 6 D (12.11) An