department: Baking Department Equivalent Units Physical Transferred- Direct Conversion Flow of Production Units in Costs Materials Costs Work in process, beginning 5,500 (work done before current period) Transferred-in during current period 26,000 To account for 31.500 Completed and transferred out 29,800 Work in process, ending" 1,700 Work in process, beginning Costs added in current period Total Production Costs $ 378,790 3,900,600 Transferred-in Costs $ 879,000 884,000 Direct Materials 0 1,937,000 Degree of completion of Work in process, beginning: Transferred-in costs, 2 direct materials, 7; conversion costs, 60% "Degree of completion of Work in process, ending transferred-in costs, 2: direct materials, ?, conversion costs, 45% Based on the above data, what are the cost per equivalent unit for each of the following? Transferred in Costs $ Direct Materials $ Conversion costs $ Conversion Costs $ 499,790 1,226,925