9) At H&K Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning units Units added Units completed and transferred out WIP ending units (60% for conversion) Beginning WIP direct materials cost Beginning WIP conversion cost Costs of materials added Costs of conversion added 3,000 units 12,000 units 18,000 units 2,000 units $50,000 $ 22,000 $250,000 $208,400 At H&K Corporation, a. What are the total equivalent units for direct materials? b. What are the total equivalent units for conversion costs? Answer: c. What is the cost per equivalent unit for direct materials? d. What is the cost per equivalent unit for conversion costs? e. What is the cost of each unit completed and transferred out? f. What is the average cost of each unit remaining in ending WIP