The following information applies to the next 4 questions: Corp uses process costing and sells fin units for $100 per unit. It had applies to the next 4 questions: Corp uses process costing and sells fin 400 units during the period and incurred the following costs during the period. Direct materials are add beginning of the process and conversion costs are incurred throughout the process. Direct Material Costs: $6,800 Conversion Costs: $3,220 At the end of the period, the degree of completion of the 400 units for each cost category was as foll Direct Materials: 400 units were 100% completed Conversion Costs: 180 units were 100% completed and transferred to Finished Goods inventory 220 units were 30% completed 19) Calculate the number of equivalent units for the Conversion Cost category. 0) Calculate the total (DM + Conversion Costs) manufacturing cost per finished unit, Calculate the ending balance (in dollars) of Work-in-Process (WIP) inventory. culate the gross margin (or gross profit) in dollars if Corp sells 5 units this period