NIKE LLC uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. Work in process, beginning: Units in process Percent complete with respect to materials Percent complete with respect to conversion Costs in the beginning inventory: Materials cost Conversion cost Units started into production during the month Units completed and transferred out Costs added to production during the month: Materials cost Conversion cost Work in process, ending: Units in process Percent complete with respect to materials Percent complete with respect to conversion SS SS 900 90% 10% 1,830 1,422 23,600 23,700 71,321 542,948 800 70% 70% Required: Write your answers in the area provided below. Only your answers in these boxes will be graded. Using the FIFO method: . Determine the equivalent units of production for materials and conversion costs. D. Determine the cost per equivalent unit for materials and conversion costs. 3. Equivalent units of production 5. Cost per equivalent unit Materials . Determine the cost of ending work in process inventory. . Determine the cost of units transferred out of the department during the month. Cost of ending work d. Cost of units transferred out Conversion