Sonic Ice uses process costing to allocate costs to the cups it produces using a two-step process: molding and packaging. In the Molding Department, the expanded polystyrene foam used to make the cups is added at the beginning of the process, and the conversion costs are added evenly throughout the process. At the beginning of the month, there were 12,000 cups in the molding process. During the month, 360,000 cups were added to the process. By the end of the month, 15,000 cups remained in process, and those cups were 45% complete. The total costs incurred to manufacture these cups is below and includes any beginning balance: Expanded polystyrene foam Wages of workers operating the molding equipment Manufacturing overhead applied to the molding process Total Manufacturing Costs Calculate equivalent units by completing the table below. $134,000 176,510 70,840 $381,350 Equivalent Units for: Direct Materials Conversion Costs Cups Completed & Transferred to Packaging. Cups Remaining in Work in Process - Molding Total Equivalent Units in Cups Calculate the average conversion cost per equivalent unit. Round to the nearest cent (hundredth decimal place, $X.XX). $ equivalent unit How much conversion cost will be assigned to Cost of Goods Manufactured for the molding process? Round to the nearest dollar. $ How much conversion cost will be assigned to ending balance of Work in Process Inventory - Molding? Round to the nearest dollar. $ per