Steel Company is $510,000. The conversion cost for the period in the Rolling Department is $81,200. The total equivalent units for direct materials and conversion are 8,500 tons and 8,120 tons, respectively. Determine the direct materials and conversion costs per equivalent unit. 13. During the period, the Production Department of Shooz Manufacturers incurred $31,600 in direct materials cost and $13,260 in conversion costs. Using the information found in Exercise 10, calculate the direct materials and conversion costs per equivalent unit (EU). 14. The costs per equivalent unit of direct materials and conversion in the Filling Department of Lilac Skin Care Company are $0.45 and $0.15, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion Inventory in process, beginning of period Started and completed during the period Transferred out of Filling (completed) Inventory in process, end of period Total units to be assigned costs 38,800 38,800 6,200 1,200 38,800 40,000 2480 45,000 42480 The beginning work in process inventory had a cost of $25,000. Determine the cost of completed and transferred-out production and the ending work in process inventory