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QUESTION 1 New Image Sports uses a WEIGHTED AVERAGE process-costing system. For March, the company had the following activities: Beginning work-in-process inventory Units placed in production Units completed and Transferred Out Cost of beginning work in process -Materials 6,000 units 24,000 units 25,000 units $3,000 Cost of beginning work in process- Conversion Costs $ 2,000 Direct material costs added in March $18,000 Conversion costs added in March $13,750 Direct materials are placed into production at the beginning of the process. Ending Work in Process is 60% completed as to conversion costs. for Conversion Costs. for Conversion Costs. Round 1. The Total Equivalent Units would be for Direct Materials and 2. The Cost per Equivalent Unit would be for Direct Materials and Conversion Costs to 4 decimals. 3. The Total Cost of the 25,000 units completed and transferred out is 4. The Total Cost of Ending Work In Process is of which is Conversion Costs. is Direct Materials and