Sunland Industries has equivalent units of 7600 for materials and for conversion costs. Total manufacturing costs are $132760. Total materials costs are $94000. How much is the conversion cost per unit? $12.37. $5.10. $29.84 $17.47 In Bonita, Inc., the Assembly Department started 59700 units and completed 70200 units. If beginning work in process was 30300 units, how many units are in ending work in process? 0. 19800 10500 39900