Kirsten Ice uses process costing to allocate costs to the cups it produces using a two-step process molding and packaging in the Molding Department, the expanded polystyrene foam used to make the cups is added at the beginning of the process, and the conversion costs are added evenly throughout the process At the beginning of the month, there were 12,000 cups in the molding process. During the month. 360.000 cups were added to the process. By the end of the month. 18,000 cups remained in process, and those cups were 35% complete. The total costs incurred to manufacture these cups is below and includes any beginning balance Expanded polystyrene foam $134.000 Wages of workers operating the molding equipment 176.510 Manufacturing overhead applied to the molding process 57.685 Total Manufacturing Costs $365,195 Calculate equivalent units by completing the table below Equivalent Units for: Direct Materials Conversion Costs Cups Completed & Transferred to Packaging Cups Remaining in Work in Process - Molding Total Equivalent Units in Cups per equivalent Calculate the average conversion cost per equivalent unit. Round to the nearest cent hundredth decimal place. SXXX $ unit How much conversion cost will be assigned to cost of Goods Manufactured for the molding process Round to the nearest dollars How much conversion cost will be assigned to ending balance of Work in Process Inventory - Molding Round to the nearest dollars