At Billy Distillery, direct materials are added at the beginning of the process and conversion costs a throughout the process. Data for the Finishing Department follows: re added WIP, April 1 Transferred-in costs in WIP, April 1 Direct materials (100%) in WIP, April 1 Conversion costs (65%) in WIP, April 1 Units transferred-in Transferred-in costs during April Units completed April direct materials cost April conversion costs WIP, April 30 (100% for materials and 60% for conversion costs) 22,000 units $95,200 $24,200 $20,100 38,000 $506,000 33,000 $155,500 $213,600 27,000 units Required: a. b. c. d. What are the equivalent units for conversion costs? What is the cost per equivalent unit for conversion costs? What are the equivalent units for direct materials? What are the total number of physical units for which to account