Jax Co. makes shark-repellent a Testing department. This problem focuses on the fabrication department. The FIFO method of process costing is being followed. All direct materials are added at the beginning of the fabrication process and conversion costs are added evenly throughout the fabrication process. Beginning work in process was 40% complete as to conversion costs, while ending work in process was 15% complete as to conversion costs. How many units were started and completed during July? 8,000 8,500 7,000 Cannot be determined from the information given 9,500 Question 8 What were the equivalent units for conversion costs during July? 8,500 7,825 7,000 9,500 7,225 What is the direct materials cost per equivalent unit during July? $10.86 $13.60 $8.94 $11.20