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QUESTION 2 Horizon uses an automated process to clean and polish its souvenir items. Direct materials are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process. Horizon uses the FIFO method. For March, the company had the following activities: Beginning work in process inventory 3,000 items (30% complete) Units placed in production 22,000 units Units completed 19,000 units Ending work in process inventory 6,000 items (60% complete) Cost of beginning work in process - Direct materials $ 11.250 Cost of beginning work in process - Conversion Costs $ 4,438 Direct material costs added this period $ 99,000 Conversion costs added this period $ 45,570 1. The Total Equivalent Units for Direct Materials are and the Total Equivalent Units for Conversion Costs are 2. The Cost Per Equivalent Unit for Direct Materials is and Conversion Costs is 3. The Total Cost of the 22,000 units transferred out is