1. Blossom Company has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process. Beginning WIP Inventory 10,000 units Direct materials costs in beginning WIP Inventory $45,000 Conversion costs in beginning WIP Inventory $19.250 Units started 6,000 units Units completed X Units Costs added: materials $155,040 Costs added: conversion $275,322 Ending WIP Inventory 14,000 units 75% complete for materials and 30% complete for conversion) Don't include "$" or "," in your answers, round Cost per equivalent Unit to 2 decimal points, round all other numbers to the nearest dollar. Calculate the Equivalent Units of Production for Direct Materials and Conversion Costs Direct Materials: Conversion Costs Calculate the Total Costs to be accounted for Direct Materials and Conversion Costs Direct Materials: Conversion Costs 3 Calculate the Cost per Equivalent Unit for Direct Materials and Conversion Direct Materials: Conversion Costs Determine the Costs to be allocated to Completed Units and Ending Work-in-Process Completed Ending Work-in-Process