ROND Manufacturing Company Produce T$.$ Shirts the production flow and Costs for the month of January is as following

$\backslash$table$[[,$Physical Units,Equivalent,Units$],[,,$Direct Material,Conversion Cost$],[$Beg$.$ WIP $($Jan$.1),12000,,],[$Units Started,$33000,,],[$Available for production,$45000,,],[$Completed & Transferred Out,$40000,,],[$Ending WIP $($July$.31),5000,\backslash$table$[[$DegreeofCompletion$],[(100\%)$ Answer $1$ total equvalent units direct meterial $2$ total equivalent units of conversion cost $3$ cost per equivalent unit of direct matiral $4$ cost per equivalent unit of convrsion cost $5$ assigning cost to the unit completed of direct metirial $6$ assiging cost to the unit completed of conversion cost