Case 20.11 Winter Corporation uses a FIFO process process while conversion costs are incurred uniformly throughout the process. Work in process costing system. Materials are added at the beginning of the inventory at the beginning of the period is 70% complete and 40% at the end of the period. Additional data is as follows: Beginning work in process inventory Units started Units completed Ending work in process inventory Cost of direct materials added during the current period Cost of conversion added during the current period Cost of direct materials contained in beginning work in process inventory92,125 33,500 units 350,000 units 714,890 Cost of conversion contained in beginning work in process inventory 59) Refer to Case 20.11. What is the mumber of equivalent units for direct materials? 60) Refer to Case 20.11. What is the number of equivalent units for conversion? 61) Refer to Case 20.11. What is the equivalent cost per unit of direct materials? 62) Refer to Case 20.11. What is the equivalent cost per unit of conversion