**The cost per equivalent units of direct materials and conversion in the Roasting Department of Robusta Coffee Company are $0.55 and $0.25, respectively. The equivalent units to be assigned costs are as follows: Inventory in process, beginning of period Direct Materials Conversion 3,000 Started and completed during the period 52,000 52,000 Transferred out of Roasting (completed) 52,000 55,000 Inventory in process, end of period 3,500 2,100 Total units to be assigned costs 55,500 57,100 The beginning work in process inventory had a cost of $7,500.