Problem # 1: Process Costing 10 points 35. At Billy Distillery, direct materials are added at the beginning of the process and conversion costs are added throughout the process. Data for the Finishing Department follows: WIP, April 1 22,000 Units Transferred-in costs in WIP, April 1 $95,200 Direct materials (100%) in WIP, April 1 $24,200 Conversion costs (65%) in WIP, April 1 $20.100 Units transferred-in 38,000 Transferred-in costs during April $506,000 Units Completed 33,000 April direct materials cost ?- $155,000 April conversion costs $213,600 WIP, April 30 27,000 units (100% for materials and 60% for conversion costs Required: A. What are the equivalent units for conversion costs? B. What Is the cost per equivalent unit for conversion costs? C. What are the equivalent units for direct materials? D. What are the total number of physical Units for which to account