Four Seasons Company makes snow blowers. Materials are added at the beginning of the process and conversion costs are uniformly incurred. At the beginning of September, work in process is 40% complete and at the end of the month it is 60% complete. Other data for the month include: Beginning work-in-process inventory Units started Units placed in finished goods Conversion costs. 1,600 units 2,000 units 3,200 units $200,000 Cost of Direct Materials Beginning work-in-process costs: Materials Conversion $260,000 $154,000 $82.080 Required: Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. Summarize the total costs to account for, calculate the cost per equivalent unit for direct materials and conversion costs, and assign cost to the units completed (and transferred out) and units in ending work in process. Supts