At XYZ Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: (There are 4 requirements: computing total equivalent units for direct materials: cost per equivalent unit for conversion costs; total cost of units completed and transferred out and total cost of units remaining in ending work in process (WIP) WIP beginning Units started Units completed and transferred out WIP ending (60% for materials, 50% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added What is the total cost of units completed and transferred out? 19,200 units 120,500 units 116,700 units 23,000 units $35,000 $22,500 $356,500 $272,360