Read the tequirements Requirement 1. Calculate equivalent units of transferred-in costs, direct materials, and conversion costs. (Enter a "0" for any zero balances. Equivalent Units Physical Units Transferred-In (tons) Costs Direct Materials Conversion Costs Work in process, beginning inventory (June 1) 60 Transferred in during June 125 To account for Completed and transferred out during June 140 45 Work in process, ending inventory (June 30) Accounted for Equivalent units work done to date Requirement 2. Summarize the total costs to account for, and calculate the cost per equivalent unit for transferred-in costs, direct materials, and co Begin by summarizing the total costs to account for. (Enter a "0" for any zero balances.) Total Production Costs Transferred-In Costs Direct Materials Conversion Costs