Equivalent Units of Conversion Costs The Rolling Department of Oak Ridge Steel Company had 4,008 tons in beginning work in process inventory (60% complete) on July 1. During July, 66,800 tons were completed. The ending work in process inventory on July 31 was 6,012 tons (30% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units Equivalent Units of Materials Cost The Rolling Department of Oak Ridge Steel Company had 2,000 tons in beginning work in process inventory (30% complete) on July 1. During July, 33,900 tons were completed. The ending work in process inventory on July 31 was 1,700 tons (80% complete). What are the total equivalent units for direct materials for July if materials are added at the beginning of the process? units Units to be Assigned Costs Oak Ridge Steel Company has two departments, Casting and Rolling. In the Rolling Department, ingots from the Casting Department are rolled into steel sheet. The Rolling Department received 46,700 tons from the Casting Department. During July, the Rolling Department completed 58,900 tons, including 15,000 tons of work in process on July 1. The ending work in process inventory on July 31 was 2,800 tons. How many tons were started and completed during July? x tons Cost per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Oak Ridge Steel Company is $509,600. The conversion cost for the period in the Rolling Department is $282,800. 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: per ton II Conversion cost per equivalent unit: per ton