(Click the icon to view the information.) ad the requirements Total costs to account for Calculate the cost per equivalent unit for transferred-in costs, direct materials and conversion costs. (Round your answers to the nearest cent.) Divide by Cost per equivalent unit Transferred-In Costs Direct Materials Conversion Costs Requirement 3. Assign costs to units completed (and transferred out) and to units in ending work in process. (Enter a "0" for any zero balances. Transferred-In Conversion Total Direct Production Costs Costs Materials Costs Assignment of costs Completed and transferred out Work in process, ending Total costs to account for