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 Equivalent Units Direct Conversio n Units Materials Costs Work in process, Sept. 1 10,000 10,000 8,500 Started in Sept. 52,000 Completed and transferred out in Sept. 56,000 56,000 56,000 Work in process, Sept. 30 6,000 6,000 2,000 91,575 Costs Work in process, Sept. 1 7,100 15,200 Added in September 37,490 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 Conv. $ DM:S