A process with 1, 600 units of beginning work in process, completed and transferred out 25,000 units during a period. There were 10,000 units in the ending work in process that were 50% complete as to compression costs. Materials are added 80% at the beginning of the process and 20% when the units are 90% complete. How much is equivalent units of production for the period for material costs? 29,000 equivalent units. 35,000 equivalent units. 27,000 equivalent units. 33,000 equivalent units. Long Company has recently tried to improve its analysis for its manufacturing process. Units started into production equalized 6,000 and ending work in process 430 units. Long has no beginning work in process inventory. Conversion costs are applied equally throughout production and materials are applied at the beginning of the process. How much is the materials cost per unit if ending work in process was 25% complete and total materials costs equaled $18,000? $3.00. $3.16. $11.25. $2.81