A department uses the FIFO method of process costing. Direct materials are added ratably as conversion costs are consumed (see below percentages). This department has the following data for this month. - 139 units in beginning WIP (59\% complete with respect to conversion costs and direct materials). - 9,513 units started - 215 units in ending WIP (43\% complete with respect to conversion costs and direct materials). - \$17 direct material cost per equivalent unit - \$10 conversion cost per equivalent unit - \$2,332 beginning WIP direct materials costs - \$1,936 beginning WIP conversion costs