Help Sub Nettie Couses process costing to account for the production of rubber balls Direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process Equivalent units have been calculated to be 15200 units for materials and 15.000 units for conversion cost Beginning inventory consisted of 56.000 in materials and $75,000 in conversion con Arcos were 560,000 for materials and 565 250 for conversion costs Ending inventory stil in process was 5 250 urts (100% complete for materials. Son for conversion. The equivalent content for conversion costs using the FIFO method would be Maple Choice $935 5140 $35