Data Table the finishing department. Direct materials are added at the end of the process. Conversion costs are ad Requirements A 2 Work in process, beginning inventory (June 1) 3 Degree of completion, beginning work in process 4 Transferred-in during June 5 Completed and transferred out during June B Physical Units Transferred-In E (tons) Costs Direct Materials Conversion Costs 65 $ 56,500 $ 0 $ 26,000 100% 0% 40% 110 130 6 Work in process, ending inventory (June 30) 45 7 Degree of completion, ending work in process 8 Total costs added during June 100% 0% $ 130,000 $ 29,250 $ 60% 67,600 counted for quivalent units of work done in current period Print Done 1. Calculate equivalent units of work done in the current period (for transferred-in costs, direct materials, and conversion costs) to complete beginning work in process, to start and complete new units, and to produce ending work in process. 2. Summarize the total costs to account for, and calculate the cost per equivalent unit for transferred-in costs, direct materials, and conversion costs. 3. Assign costs to units completed (and transferred out) and to units in ending work in process. Print Done