Jansen Company uses the weighted average method for process costing. Direct materials are added at the beginning of the process and conversion costs are uniformly applied. Other details include: WIP beginning (40% for conversion) 22,500 units Units started 130,000 units 124,000 units 28,500 units Units completed and transferred out WIP ending (60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added $51,900 $20,174 $430,000 Costs of conversion added $310,000 Required: A. B. What are the total equivalent units for direct materials? What are the total equivalent units for conversion costs? What is the cost per equivalent unit for direct materials? C. D. What is the cost per equivalent unit for conversion costs