During December 2023, Squidward, Inc. completed a number of units of product and transferred them to finished goods. Of these transferred units. 100,000 were in process in the production department at the beginning of December and 400,000 were started and completed during December. December's beginning inventory units were 55% complete with respect to materials and 25% complete with respect conversion. At the end of December 2022, 80.000 additional units were in process in the production department and were 80% complete with respect to materials and 60% with respect to conversion. The production department had $1,323.400 of direct materials and $1.673,600 of conversion costs charged to it during December. Its beginning inventory included $179,000 of direct materials cost and $159,000 of conversion costs. USING THE FIFO METHOD OF PROCESS COSTING DETERMINE: EQUIVALENT EQUIVALENT COST PER A. DIRECT MATERIALS EQUIVALENT UNITS UNITS B. CONVERSION EQUIVALENT UNITS UNITS C. DIRECT MATERIALS $ COST PER EQUIVALENT EQUIVALENT UNIT UNIT D. CONVERSION COST $ PER EQUIVALENT UNIT EQUIVALENT UNIT E. ENDING FINISHED $ GOODS INVENTORY F. ENDING WORK IN PROCESS-DIRECT $ MATERIALS G. ENDING WORK IN PROCESS - CONVERSION COST PER