Cost of Units Transferred Out and Ending Work in Process The costs per equivalent unit of direct materials and conversion in the Filling Department of Ivy Cosmetics Company are $0.7 $1.60, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion Inventory in process, beginning of period 0 2,200 Started and completed during the period 44,000 44,000 Transferred out of Filling (completed) 44,000 46,200 Inventory in process, end of period 5,000 1,500 Total units to be assigned costs 49,000 47,700