Required: 1) Determine the equivalent units of production. Equivalent units of production with respect to direct materials: Equivalent units of production with respect to conversion: b. Determine the costs per equivalent unit. Cost per equivalent unit with respect to direct material costs: Cost per equivalent unit with respect to conversion costs: c. Determine the cost of ending work in process inventory. Cost of ending work in process inventory: d. Determine the cost of the units completed and transferred to the next department. Cost of units completed/transferred out