Lasell uses process costing, where direct materials are added at the beginning of the period and that conversion costs are added continuously throughout the process. The company uses the FIFO costing method. The following data are available for one of its accounting periods: Use blank cost report to prepare your answers. Units Beginning work in process (70 percent complete for inventory 26,000 conversion costs) Units started 146,000 Units transferred out 157,000 Ending work in process (60 percent complete for inventory 15,000 conversion costs) Equivalent units for material costs are Equivalent units for direct labor and overhead are