Equivalent Units of Conversion Costs During July, 41,600 tons were completed. The ending work in process inventory on July 31 was 3,744 tons (50% complete). units Next Cost per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Oak Ridge Steel Company is $492,800. The conversion cost for the period in the Rolling Department is $318,150. The total equivalent units for direct materials and conversion are 2,800 tons and 5,050 tons, respectively Determine the direct materials and conversion costs per equivalent unit. Direct materials cost per equivalent unit: Conversion cost per equivalent unit: per to per ton Previous Next Save and Bait