13 Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory 71, 000 100% 80% Part 2 of 3 Units started this period 871, 000 Units completed and transferred out 760, 000 Ending work in process inventory 182, 000 100% 70% 3 Beginning work in process inventory points Direct materials $ 306, 150 Conversion 133, 110 $ 439, 260 Costs added this period Direct materials 2, 048, 850 eBook Conversion 2,529, 090 4,577,940 Print Total costs to account for $ 5, 017, 200 References 2. Compute cost per equivalent unit of production for both direct materials and conversion. Cost per equivalent unit of production Materials Conversion Costs of beginning work in process Costs added this period Total costs Costs Costs + Equivalent units of production (from part 1) EUP EUP Cost per equivalent unit of production 0