Sun Shines & Co manufactures button batteries in a process costing environment. All manufacturing is completed in one manufacturing department. Direct materials are added at the beginning of the manufacturing process and conversion costs are added evenly throughout. The following information was reported for current period: Beginning WIP 50,000 units Direct Materials Conversion (75% complete) Production Started 200,000 Units Costs $ 51,000 $ 97,115 a. Direct Materials Conversion Ending WIP 40,000 Units (40% complete) $ 304,000 $ 499,525 Sun Shines & Co's physical flow of units, equivalent units, cost per equivalent unit, assign and identify costs allocated to Finished Goods and Ending Work-In-Process inventory categories using the FIFO method of process costing.