The managerial accountant at Print Manufacturing reported a grand opening at the new facility in Virginia. According to the reports, the direct material costs reported in the new operation are $1,750,000 and there are $1,900,000 total conversion costs. The managerial accountant also reported that there were 600,000 parts started in the operations in December and 500,000 parts completed during the month of December. The ending work in Process Inventory was 30% complete as to the conversion work Calculate (a) the equivalent units for direct materials and conversion costs; (b) calculate the cost per equivalent unit; and, (c) assign the total costs to units completed and transferred out and ending Work In Process Inventory. 1 59 F3 F6 0 FA F2 FI