Direct Materials Conversion Percent Percent Units Complete Beginning work in process inventory Completed and transferred out Ending work in process inventory 2,000 28,000 7,000 100% Complete 80% 100% 40% Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 58,000 97,160 425,000 371,000 $ 155,160 796,000 $ 951,160 a. Compute the equivalent units of production for both direct materials and conversion. b. Compute the cost per equivalent unit for both direct materials and conversion. c. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process inventory. Complete this question by entering your answers in the tabs below. Required A Required B Required C Compute the equivalent units of production for both direct materials and conversion. Equivalent Units of Production: Weighted average, Direct Materials Total Units Percent Complete Conversion EUP Percent Complete EUP