Units to be Assigned Costs Eve Cosmetics Company consists of two departments, Blending and Filing. The Filling Department received 3 Department. During the period, the Filling Department completed 41,100 ounces, including 7,400 ounces of work in process at the beginning c the period. The ending work in process inventory was 2,200 ounces. How many ounces were started and completed during the period? ounces Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 5,300 ounces in beginning work in process inventory (40% complete). During the period 88,000 ounces were completed. The ending work in process inventory was 4,400 ounces (70% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? units Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 10,700 ounces in beginning work in process inventory (80% complete). During the period, 82,500 ounces were completed. The ending work in process inventory was 7,400 ounces (40% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. units Cost per Equivalent Unit The cost of direct materials transferred into the Filling Department of Eve Cosmetics Company is $37,310. The conversion cost for the period in the Filling Department is $53,890. The total equivalent units for direct materials and conversion are 28,700 ounces and 31,700 ounces, respectively. Determine the direct materials and conversion costs per equivalent unit. If required, round to the nearest cent Direct materials cost per equivalent unit: per ounce Conversion costs per equivalent unit: per ounce Cost of Units Transferred Out and Ending Work in Process The costs per equivalent unit of direct materials and conversion in the Filling Department of Eve Cosmetics Company are $1.90 and $1.65, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion Inventory in process, beginning of period Started and completed during the period Transferred out of Filling (completed) Inventory in process, end of period Total units to be assigned costs 52,000 52,000 6,000 58,000 2,600 52,000 54,600 3,000 57,600 The beginning work in process inventory had a cost of $1,770. Determine the cost of completed and transferred-out production and the ending work in process inventory. If required, round to the nearest dollar. Completed and transferred-out production Inventory in process, ending