Williams Company computed its cost per equivalent unit for direct materials to be $210 and its cost per equivalent unit for conversion to be $2.86. A total of 229,000 units of product were completed and transferred out as finished goods during the month. The ending Work in Process inventory consists of 36,000 eq uivalent units ofdirect materials and 36,000 equivalent units of conversion costs. The amount that should be reported in ending Work in Process Inventory is: 75,600 $1,211,440. $178,560