Direct Materials Conversion Units Percent Complete Percent Beginning work in process inventory 3,500 100% Complete 70% Completed and transferred out Ending work in process inventory 29,500 8,500 100% 30% Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 95,800 97,955 $193,755 440,000 386,000 826,000 $ 1,019,755 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