Costs per Equivalent Unit and Production Costs throughout the process. The beginning 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 department during June $ c. Cost of ending work in process inventory on June 30 $ Direct materials cost per equivalent unit $ Conversion cost per equivalent unit $