Blumholl's Packaging Department had the following intomation at May 31 All direct materials are added at the end of the conversion process. The units in ending work in process inventory were only 30% of the way through the cowarslon process Click the icon to view the latest nito.) Complete the schedule by computing the total equivalent units of direct materials and conversion costs for the month Conversion Cost For accounts were borntory motoron the appropriately Equivalent Units Flow of Physical Direct Units Materials Units second for Completed and transferred out 115 000 Plus Ending work in process, May 21 15.00 130.000 Total physical units accounted for Total equivalent A B D Equivalent Units Flow of Physical Direct Conversion Units Materials Costs 2 3 Units accounted for: 4 Completed and transferred out 5 Plus: Ending work in process, May 31 6 Total physical units accounted for 7 Total equivalent units 115,000 15,000 130.000