die Company adds direct materials at the beginning of the process and adds conversion coss through Data for the Finishing Department follows WIP. April 1 Transferred-in costs in WIP. April Direct materials (100%) in WIP, April 1 Conversion costs (70%) in WIP, April 1 Units transferred-in Transferred-in Units completed April direct materials cost April conversion costs WIP April 30 2,000 units $79,940 400 7,000 costs during April $550, 900 1,000 $155,500 243,250 18,000 units | 00% for materials and 30% for conversion costs) The cost per equivalent unit for conversion costs would be closest to A) $5.83. B) $6.07. C) $4.59. D) S5.05. 24) Please use the information from Question 23. The cost per equivalent unit for direct materials costs would be closest to A) $4.39 C) $3.88 D) $3.05 B) $3.79 25) Please use the information from Question 23. The cost of units completed and transferred out would be closest to A) $751,488 B) $949,650 C) $802,370 D)$1.081,41o 26) Please use the information from Question 23. The cost of units in ending work in process would be closest to A) $278,802 B) $352,260 C) $105,678 D)$159,840