6. 3. Clauss Company has no beginning work in process inventory. However it completed and transferred 14,000 units and still has 2,000 units in ending work in process inventory that are 25% complete as to conversion costs. Materials are entered at the beginning of the process at $3 per unit. Unit conversion cost for the period is $5 per unit. Required What is the total unit of materials in production during the period? a. b. What is the Equivalent units for materials in the period? Show computation c. What is the equivalent units for Conversion Cost for the period? Show computation. d. What is the total cost of units completed and transferred out? Show computation