A B C D E Physical Transferred-In Direct Conversion 1 Units (tons) Costs Materials Costs 2 Work in process, beginning inventory (June 1) 105 $ 90,000 $ 0 $ 31,500 3 Degree of completion, beginning work in process 100% 0% 60% 4 Transferred-in during June 160 5 Completed and transferred out during June 210 Work in process, ending inventory (June 30) 55 7 Degree of completion, ending work in process 100% 0% 60% 8 Total costs added during June 199,500 $ 52,500 $ 109,200Requirement 1. Calculate equivalent units of work done in the current period (for transferred-in costs, direct materials, and conversion costs) to complete beginning work in process, to start and complete new units, and to produce ending work in process inventory. (Enter a "0" for any zero balances.) Equivalent Units Physical Units Transferred-In Direct Conversion (tons) Costs Materials Costs Work in process, beginning 105 Transferred-in during current period 160 To account for Completed and transferred out during current period: From beginning work in process Started and completed Work in process, ending 5 Accounted for Equivalent units of work done in current period Requirement 2. Summarize total costs to account for, and calculate cost per equivalent unit for transferred-in costs, direct materials, and conversion costs. Begin by summarizing total costs to account for. (Enter a "0" for any zero balances.) Total Production Transferred-In Conversion Costs Costs Direct Materials Costs | Total costs to account for | Calculate cost per equivalent unit for transferred-in costs, direct materials and conversion costs. (Round your answers to the nearest cent.) Transferred-In Direct Conversion Costs Materials Costs Divide by ;I Cost per equivalent unit = ;I =