Costs added during March Direct materials $950,000 Conversion costs $1,302,400 Work in process, beginning inventory: Direct materials $225,000 $325,600 Conversion costs Work in process, beginning inventory 250 units Conversion costs (20% complete) Units started during March 750 units Work in process, ending inventory: 200 units Conversion costs (40% complete) Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production.. weighted average costing What are the equivalent units for direct materials and conversion costs, respectively, for January? 1.200 units: 1,000 units 1,000 units: 950 units 1,000 units; 880 units 1,000 units: 920 units What is the conversion cost per equivalent unit in January? $1,480 $1,850 $1,175 $950 What amount of direct materials costs is assigned to the ending Work-in-Process account for January? $383,000 $148,000 $940,000 $235,000 What is the total production costs completed and transferred out for January? $2,242,400 $2,252,400 $2,420,000 $2,803,000