Please review and answer all steps for Question 1. Q1. Step 1: Calculate the Units: Information: Assuming a company has: Beginning WIP $85,000 What is the Total Units? Started in Production in August $72,000 Transferred out at the end of August $23,000 Step 2: Calculate the "To Account For" and "Account For" Please use the step 1 information and calculate the units to fine both Step 3: Calculate the Cost per EUP for Direct Materials and Cost per EUP for Conversion Costs. Beginning WIP Materials Add Total Direct Materials $80,000 15,000 Conversion Costs $7,200 8,100 1] Cost per EUP for direct materials $37,000 2) Cost per EUP for conversion costs $30,000