Value process costing Conversion Equi Product Direct Material.. AX1000 AX2000 DP6001 U18000 U19000 Direct Material Y Conversion Equivalent Unit Transferred out Conversion Equivalent Unit Work in process, Direct Material Equivalent Unit Transferred o Direct Material Equivalent Unit Work in proce Conversion Equivalent Unit Transferred out Conversion Equivalent Unit Work in process, Direct Material Equivalent Unit tTransferred o Direct Material Equivalent Unit Work in proce Conversion Equivalent Unit Transferred out Conversion Equivalent Unit Work in process, Direct Material Equivalent Unit Transferred o Direct Material Equivalent Unit Work in proce Conversion Equivalent Unit Transferred out Conversion Equivalent Unit Work in process. Direct Material Equivalent Unit Transferred o Direct Material Equivalent Unit Work in proce Conversion Equivalent Unit Transferred out Conversion Equivalent Unit Work in process, Direct Material Equivalent Unit Transferred o Direct Material Equivalent Unit Work in proce. Conversion Equi Measure Names