Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 4,600 ounces in beginning work in process inventory (40% complete). During the period, 57,900 ounces were completed. The ending work in process inventory was 2,900 ounces (60% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. units Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 10,100 ounces in beginning work in process inventory (20% complete). During the period, 63,300 ounces were completed. The ending work in process inventory was 3,200 ounces (90% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? 56,500 X units Cost of Units Transferred Out and Ending Work in Process The costs per equivalent unit of direct materials and conversion in the Filling Department of Eve Cosmetics Company are $1.50 and $1.50, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion Inventory in process, beginning of period 0 4,600 Started and completed during the period 57,000 57,000 Transferred out of Filling completed) 57,000 61,600 Inventory in process, end of period 5,000 2,500 Total units to be assigned costs 62,000 64,100 The beginning work in process inventory had a cost of $2,990. Determine the cost of completed and transferred-out production and the ending work in process inventory. If required, round to the nearest dollar. Completed and transferred-out production Inventory in process, ending