Registration Department Program Maps Student Services Academics The following information is provided by Gibson Company: WIP Inventory, January 1 O units Units started 20,000 units Units completed and transferred 17.500 units out WIP inventory, December 31 2,500 units Direct materials $25,300 Direct labour $17,400 Manufacturing overhead $26,700 The units in ending WIP inventory were 85% complete for materials and 35% complete for conversion costs. All manufacturing costs are added during the process. Required A. What are the total equivalent units for direct materials? B. At the end of the year, what are the equivalent units for conversion costs? 2 2 A BIELE o