EQUIVALENT PRODUCTION (SEVERAL RAW MATERIALS ADDED AT DIFFERENT POINTS OF PRODUCTION) The Able Medicine Co. manufactures an all-purpose capsule. Four direct materials are put into production in Department A. Department B places the units received from Depart- ment A into quick-dissolving capsules. Raw materials (all direct) are placed into produc- tion in Department A as follows: Raw material 101 (aspirin): Beginning of process Raw material 102 (caffeine): When units are 40% complete Raw material 103 (decongestant): When units are 60% complete Raw material 104 (muscle relaxer): When units are 95% complete July data, Department A: Units started in process 300,000 Units transferred out... 250,000 Ending units in process (30% are 45% complete, 35% are 50% complete, 15% are 65% complete, 20% are 98% complete) 50,000 Costs incurred: Direct materials 101 $ 6,000.00 102 3,000.00 103 9,362.50 104 13,000.00 Conversion costs: Direct labor 81,250.75 Factory overhead 36,422.75 Required: a Calculate the units of equivalent production for direct materials and conversion costs. b Calculate the cost of ending work-in-process inventory