The inventory at April 1, 2012, and the costs charged to Work in Process-Department B during April for Parley Company are as follows: During April, all direct materials are transferred from Department A, the units in process at April 1 were completed, and of the 26,000 units entering the department, all were completed except 1,000 units which were 70% completed as to conversion costs. Inventories are costed by the first-in, first-out me Determine the following, presenting your computations: units completed in the current period equivalent units of production for direct material and conversion cost conversion cost per equivalent unit and material cost per equivalent unit. total cost assigned to the units completed in the current period total cost of work in process inventory at June 30 Show the T-account for work in process account