Website Portal List List A Ltd produces dolls with the following information relating to activities in March: 7000 units in beginning work in process transferred from last month with the following costs; Direct Material: $700,000 and Conversion Cost: $150,000 Production started: 81,000 units with the following costs; Direct Material : $1,900,000 and Conversion Cost: $900,000 Production completed and transferred out: 75,000 units Degree of completion of the units remaining uncompleted at the end of March (EWIP): Direct Material: 90% and Conversion Cost: 60% Required: 1- Number of units in ending Work in Process (WIP). (1 mark) 2- Number of equivalent units for Direct Material (DM) and Conversion Cost (CC). (1 Mark) 3- Cost per equivalent units for Direct Material and Conversion Cost. (1 Mark) 4- Total unit cost. (1 mark)