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Problem 3 - 12 points Savalas Industries produces shampoo in a continuous process. During the month of March, Savalas had the following results: 400 gallons, thcluding material cost of $758 and Beginning work in process inventory conversion cost of $1,142. The work in process was 100% complete as to materials and 70% complete as to conversion During the month, Savalas placed 6,000 more gallons into production. They also added $12,346 of materials and $15,882 of conversion cost. At the end of October 800 gallons remain in process, 80% complete as to materials and 60% complete as to conversion. Calculate the following items: Total gallons to account for 400+ 6000 = 6400 5600 3800 2) Gallons completed 4600-800-3200 6080 Number of equivalent gallons of conversion cost 3080 in) IN 2.50 800+ 3800 860 = Conversion cost per equivalent unit 2280+ (1142+121346): 3000 13488 Conversion cost in the gallons completed 4.399 4048 2560 Conversion cost in the ending inventory 400 84.4 = 480 1344 1760 EU