in process and 663,000 units were started and completed during the period. Problem 16-2A Part 3 3. Compute the direct material cost and the conversion cost assigned to units completed and trans process inventory. (Round "Cost per EUP" to 2 decimal places.) Cost of units transferred out Direct materials Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP Cost per EUP Total cost EUP Cost per EUP Total cost 0.00 $ 0 $ 0.00 0