Direct Materials Conversion Units Beginning work in process inventory 5,500 Percent Complete 100% Percent Complete 70% Completed and transferred out Ending work in process inventory 31,500 10,500 100% 30% Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 77,600 121,030 460,000 $ 198,630 371,000 831,000 $ 1,029,630 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 endi inventory. Complete this question by entering your answers in the tabs below. Required A Required B Required C Compute the cost per equivalent unit for both direct materials and conversion. (Round "Cost per EUP" to 2 deci Cost per Equivalent Unit of Production Direct Materials Conversion Cost of beginning work in process Costs added this period Total costs +Equivalent units of production Cost per equivalent unit of production < Required A Required C >