When you reply, use the information given to calculate: The equivalent units that are in the Work In Process account. What their per unit material cost is. And what the per unit conversion cost is. Jackson Company is a manufacturer of gum (identical product). It uses the process costing method. [Beginning) - 27,000 Packs of Gum (100% for materials + 40% for conversion costs) [During) - 11,200 Packs of Gum added to production (20% for conversion costs) . Beginning Costs Material - $ 4,200 Conversion - $3,900 Costs Incurred During The Period Material - $ 8,900 Conversion - $ 9,200 No spoilage or defects