VALONA Indonesia is a well-known online fashion retailer that recently launched its first sustainable fashion collection. The highest spike in demand occurred in March 2020 when the corona virus outbreak increased people's awareness on environmental conservation. The company then decided to produce the mass product of sustainable clothing. The production process occurs in three departments: EcoDesigning, EcoColouring and Finishing Department. At the Finishing Department, the direct materials (packaging using environmental-friendly materials) are added at the end of the process; while conversion costs are added evenly during the process. The following information present the data for September 2020 in the Finishing Department. Physical Transferred- Direct Units In Costs Materials Conversion Costs 1,200 $ 28,920 $ 0 $ 4,020 Beginning Work in Process Transferred in during September from EcoColouring Department Completed during September Ending work in process Total Costs added during September Degree of completion of beginning WIP Degree of completion of ending WIP 4,200 4,000 1,400 $ $ 93,660 100% 100% $ 23,000 0% 27,940 25% 0% 50% Required: Compute equivalent units for transferred in, direct materials and conversion cost using FIFO method