quivalent Units and Product Cost Report-FIFo Method Eollowing are the September 2019 charges (and certain annotations) appearing in the work in process account for Empire Compacyy s procassing departuine Empire uses the FiFO method. Materials are added at the besgnning of the process and conversion costs are incurred evenly throughout. Ending work in proceis is compeied of a pco initi cont complete. Compute the following: a. Equivalent unvs for the durect materials and conversion. b. Cost per equivalent onit or units transferred in and conversian. c. Total cost assiened to the units transferred out