TB MC Qu. 16-170 Williams Company computed... Wein Company computed its cost per equivalent unt for direct materials to be $150 and its cost per equivalent unit for conversion to be $3.77. A total of 200,000 units of product were comoleted and transferred out as finished goods during the month and 23,000 of equivalent units remained unfinished at the end of the month The amount that should be reported in Rinished Goods Inventory O $42.000 $88.710 51657.650 $1,623.60