WIP beginning (40% for conversion) 22,500 units Units started 130,000 units Units completed and transferred out 124,000 units WIP ending (60% for conversion) 28,500 units Beginning WIP direct materials $51.900 Beginning WIP conversion costs $20,174 Costs of materials added $430,000 Costs of conversion added $310,000 Required: A. What are the total equivalent units for direct materials? B. What are the total equivalent units for conversion costs? C. What is the cost per equivalent unit for direct materials? D. What is the cost per equivalent unit for conversion costs? E. What is the total cost of units completed and transferred out? F. What is the total cost of units remaining in ending WIP