Owly Corporation's Yo-leisure department uses a process costing system. At the beginning of the month there were 200 units in works in process that were 70% complete for conversion and 90% complete for direct materials. The beginning Works in Process account balance was $82,450, with $37,450 in conversion costs and $45,000 in direct material cost. During the month Yo-leisure started 2,025 units in the process. Monthly additional direct material cost was $159,250 and monthly additional conversion cost was $112,000. At the end of the month Owly's Yo-leisure department had 150 units still in works in process that were 40% complete for conversion costs and 50% complete for direct material cost. a. What was Owly's Yo-leisure department's total units completed for the month? [5 marks] b. What was Owly's Yo-leisure department's equivalent units for materials in the ending inventory? [5 marks] c. What was Owly's Yo-leisure department's total equivalent units processed for direct materials? [5 marks] d. What was Owly's Yo-leisure department's direct material cost per equivalent unit for the month? [5 marks) e. What was Owly's Yo-leisure department's conversion cost per equivalent unit for the month? (5 marks] f. What was the dollar amount for the month transferred to the next process? [5 marks] 8 What was the ending balance in Works in Process? [10 marks]