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: 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