Problem 5 EQUIVALENT PRODUCTION (SEVERAL RAW quick-dissolving capsules. Raw materials (all direet) are placed into produetion in Department A MATERIALS ADOas follows: AT DIFFERENT POINTS OF The Able Medicine Co. manufactures an all-purpose capsule. Four direct materials are put into production in Department A. Department B places the units received from Department A into Raw material 101 (aspirin): Beginning of process Raw material 102 (caffeine): when units are 40% complete Raw material 103 (decongestant): when units are 60% complete Raw material 104 (muscle relaxer): when units are 95 complete Jly data, Department A Units started in process Urits transferred out Ending units in process (30% are 45% complete, 3C0,000 .250,0c0 35% are 50% complete, 15% are 65% complete, 20% are 98% complete). 50,000 Costs incurred: Direct materials 3,000.00 9,362.50 13,000.00 104... Conversion costs Direct labor B1,250.75 Required: a Calculate the units of equivalent production for direct materials and conversion costs b Calculate the cost of ending work-in-process inventory