S5-5 (similar to) Drumhoff's Packaging Department had the following information at October 31. All direct materials are added at the end of the cor (Click the icon to view the equivalent units.) Complete the schedule by computing the total equivalent units of direct materials and conversion costs for the month, process. Conversion Costs (For accounts with no units in Inventory, make sure to enter "0" in the appropriate cell.) Equivalent Units Flow of Physical Direct Units Materials Units accounted for: Completed and transferred out 115.000 Plus: Ending work in process, October 31 18.000 133,000 Total physical units accounted for Total equivalent units tober 31. All direct materials are added at the end of the conversion process. The units in ending work in process inventory were only 23% of the way through the conversion et materials and conversion costs for the month. Data Table appropriate coll.) Equivalent Units Direct Materials Conversion Costs 1 B D Equivalent Units Flow of Physical Direct Conversion Units Materials Costs 5,000 8.000 13.000 2 3 Units accounted for: Completed and transferred out 5 Plus: Ending work in process, October 31 6 Total physical units accounted for 7 Total equivalent units 115,000 18.000 133.000