ALS is using a process costing system for the production of apple cakes that it sells to retail stores. At the start of January, there were 9,000 units as beginning work in process in the Baking Department. During the month, the company began production of 210,000 units. At the end of January, the Ending Work in Process Inventory consisted of 5,000 units that were 100 percent complete with respect to material and 40 percent complete with respect to conversion (labor and overhead). Costs for the Baking Department are as follows for January: a. b. Beginning Work in Process Costs incurred during $ 72,000 85,000 71,000 $228.000 month Direct material Direct labor Manufacturing overhead Total Calculate the cost per equivalent unit for materials and conversion costs for January. Calculate the cost of units completed in January and the cost of ending Work in Process for January. $7,500 3,000 7,000 $17.500