6. The beginning inventory consisted of 10.000 units , 30 percent complete and the ending inventory Direct materials Cost of goods manufactured Fred's January direct labor was: a. $40,000 b. $50,000 c. $75,000 d. $90,000 consisted of 8,000 units, 40 percent complete. There were 22,000 units started during the perion Determine the equivalent units of conversion in process. a. 17.800 b. 20,800 25,200 d. 27,200 -. Presented is selected information from Micro Systems cost of production report: 3001 $664,00 Cost per equivalent unit in process Units completed. Total costs in process. Equivalent units of materials in ending inventory. Cost per equivalent unit of materials $ The ending inuont in the nion