(c) Company costing system utilizes two cost categories in Department A direct materials and conversion costs. Data for Department A for April 2020 arc. Equivalent units of direct materials in completed and 20100 transferred out in current period Equivalent units of conversion costs in completed and 48500 transferred out in current period Equivalent units of direct materials in ending work in process 3740 Equivalent units of conversion costs in ending work in process 2530 $17.50 Costs for Department A for April 2020 are. Direct materials cost per equivalent unit Conversion costs per equivalent unit S20.00 the total nucliction costs of completed and transferred out units