Casts per Equivalent Unit and Praduction Costs inventory consists of $18,000 of direct materials. Cost per equivalent units of $9.60 for Direct Materials and $3.00 for Conversion Costs. a. Cost of beginning work in process inventory completed in June b. Cost of units transferred to the next deportment during June c. Cost of ending wark in process inventory on June 30 $ Direct materials cast per equivalent unit Conversion cost per equivalent unit \$