Direct materials are added at the start of production. Conversion costs are added evenly throughout production. This company used the FIFO method of process costing. The following information is available for September 2020: Physical Units Equivalent Units Direct Conversion Materials Costs Work in process, Sept. 1 20,000 100% of direct materials done, 70% of conversion. Started in Sept. 71,000 Completed and transferred out in Sept. 78,000 Work in process, Sept. 30 13,000 100% of direct materials done; 60% of conversion done. Costs Work in process, Sept. 1 Added in September 71,500 259,150 58,200 305,150 a. Cost per equivalent unit for materials, conversion in Sept. (to 1/100 cent) b. Cost of goods transferred out $ c. Cost of ending inventory total $ DM:$ Conv. $