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costs are added evenly during the process. Suppose that Chilly uses the FIFO method. The following information for June 2017 is available. (Click the icon to view the information.) Requirement 3. Assign costs to units completed (and transferred out) and to units in ending work in process. Begin by calculating the total from beginning inventory, then calculate the total costs accounted for. (Enter a "0" for any zero balances. Round your final answers to the nearest whole dollar.) Calculate the cost per equivalent unit for transferred-in costs, direct materials, and conversion costs. (Round your answers to the nearest cent.) produce ending work in process. (Enter a " 0 " for any zero balances.) Work in process, beginning Transferred-in during current period To account for Completed and transferred out during current period: From beginning work in process Work in process, ending Accounted for Equivalent units of work done in current period Requirement 2. Summarize the total costs to account for, and calculate the cost per equivalent unit for transferred-in costs, direct materials, and conversion costs. Begin by summarizing the total costs to account for. (Enter a "0" for any zero balances.) Data table