Direct Materials Conversion Percent Percent Units Complete Beginning work in process inventory 2,800 100% Complete 25% Units started this period 6,800 Completed and transferred out 7,800 Ending work in process inventory 1,800 100% 60% Work in Process Inventory-Bending ($) Debit Beginning balance Direct materials Direct labor Overhead Ending balance 5,600 9,760 3,800 13,780 ? Credit ? Transferred out a. Compute equivalent units of production for both direct materials and conversion. b. Compute cost per equivalent unit of production 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 cost per equivalent unit of production for both direct materials and conversion. Note: Round "Cost per EUP" to 2 decimal places. Cost per equivalent unit of production: Weighted average Direct Materials Conversion Costs of beginning work in process Costs added this period $ 2,800