Beginning work in process inventoryCompleted and transferred outEnding work in process inventoryBeginning work in processDirect materialsConversionCosts added this periodDirect materialsConversionTotal costs to account forUnits$38,5009,500$DirectMaterialsPercent Complete$100\%100\%$ConversionPercent Complete$70\%30\%$$ $54,00099,900450,000367,000$$ $153,900817,000$$ $970,900$a$.$ Compute the equivalent units of production for both direct materials and conversion.b$.$ Compute the cost per equivalent unit for both direct materials and conversion.c$.$ Assign costs to the department's output$-$specifically, to the units transferred out and to the units in ending work in process inventory.Complete this question by entering your answers in the tabs below.