The following data (and annotations) are related to the June charges appearing in the work in process account go Sutter Company's first processing department: Beginning inventory (700 units, 40% complete) Direct material $4,624 Conversion costs 4,000 Current period Direct materials (5,000 units) 40,000 Direct labor 47,680 Manufacturing overhead applied 18,240 Sutter uses the FIFO method. Direct materials are added at the beginning of the process and conversion costs are incurred evenly throughout. Ending work in process totals 900 units, 70% complete. Compute the following: a. Equivalents units for direct materials and conversion costs. b. Cost per equivalent unit for direct materials and conversion costs. c. Total cost assigned to the units t