i Data Table Equivalent Units Transferred- Direct Conversion in Material Costs 69,000 7,500 76,500 Units completed and transferred out during July 69,000 9,500 69,000 4,000 73,000 1.86 Plus: Ending work in process, July 31 78,500 Total equivalent units 2.94 $ 0.55 $ Cost per equivalent unit After completing Steps 1-4 of the process costing procedure, Donohue Corporation arrived at the following equivalent units and costs per equivalent unit for its fina production department tor themoth of July: (Click the icon to view the data.) Read the reguirements, 1a. How much cost should be assigned to the units completed and transferred out to Finished Goods Inventory during July (Enter quantties first, then other amounts in the same order as presented.) Donohue Corporation Month Ended July 31 Assigning Costs Transferred- Direct Conversion in Materials Costs Total a. Completed and transferred out: 3. What is Donohue Corp. average cost of making esch unit of its product from the first production department all the way through the final production department? Donohue Corp.'s oost of making each unit is$