Current Attempt in Progress Swifty Company had the following department information about physical units and percentage of completion: Work in process, May 1(70%) Completed and transferred out Work in process, May 31 (30%) Physical Units 60900 179700 51000 If all materials are added at the beginning of the productidh process, what is the total number of equivalent units for materials during May 0213270 230700 195000 240600 If beginning work in process is 4020 units, ending work in process is 1970 units, and the units accounted for equals 15100 units, what must units started into production be? O 17070 0 11080 O 19120. 0 13130. Bramble Company has recently tried to improve its analysis for its manufacturing process. Units started into production equaled 5600 and ending work in process equaled 500 units. Bramble had no beginning work in process inventory. Conversion costs are applied equally throughout production, and materials are applied at the beginning of the process. How much is the materials cost per unit if ending work in process was 30% complete and total materials costs equaled $15680? O $9.33 O $2.57 $3.07 O $2.80