Alpha Company had the following information for FY 2017: Work in Process -1/1/17 Units Started into Production Work in Process - 12/31/17 Direct Material put into Production Conversions Costs put into Production 100,000 units 575,000 units 75,000 units $718,750 $1,151,875 The beginning work in process was 100% complete as to direct materials and 75% complete as to conversion costs. The ending work in process was 100% complete as to direct materials and 50% complete as to conversion costs. The beginning work in process consisted of: Direct Material $100,000 $112,500 Conversion Costs Alpha Company uses the FIFO method. Use this information to determine for FY 2017: (Round & enter final answers to: the nearest whole dollar for total dollar answers, nearest penny for unit costs or nearest whole number for units) 1. the equivalent units of production for direct materials 2. the cost per equivalent unit for materials 3. the equivalent units of production for conversion 4. the cost per equivalent unit for conversion 5. the cost that should be assigned to Alpha' work in process inventory at the end of FY 2017