The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.70 and $0.20, respectively. The equivalent units to be assigned costs are as follows: Direct Materials Conversion 0 2,990 52,550 52,550 Inventory in process, beginning of period Started and completed during the period Transferred out of Bottling (completed) Inventory in process, end of period Total units to be assigned costs 52,550 55,540 3,160 2,700 55,710 58,240