5. The Welding Department of Thorpe Company has the following production and manufacturing cost data for February. All materials are added at the beginning of the process. Manufacturing Costs Production Data Beginning work in process: Beginning work in process 15,000 units Materials $18,000 Conversion costs $14,175 Units transferred out 49,000 Costs incurred in February: Units started 45,000 Materials $180,000 Ending work in process 11,000 units Labor $52,380 20% complete Overhead $61,445 Calculate: Equivalent units of production for materials Equivalent units of production for conversion costs. Total material cost Total conversion cost Unit costs for materials Unit cost for conversion cost Cost of units transferred out Cost of ending work in process