Transferred In Direct Materials Conversion Cost Total Cost Costs TO Account For Beginning work in process $ S Costs added during THIS period From Gathered Total Costs To Account For 27,280 15,500 58,016 100,796 Data Costs added during THIS period $ 23,280 14,100 52,716 Divided by EUP this period(units) 550 550 578 Report Cost per equivalent unit EUP $ $91.2042 from Step 3