Nette Couses process costing to account for the production of rubber balls. Direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process Equivalent units have been calculated to be 17.700 units for materials and 17.500 units for conversion costs. Beginning inventory consisted of 57.000 in materials and $21870 in conversion costs Apricot were $37170 for materials and $67.375 for conversion costs Ending inventory still in process was 7000 units 100% complete for materials, SOS for conversion. The equivalent cost per un for materials using the FIFO method would be closest to 575376 5239 c $2.000