Below is a partial production cost report for only processing department: Units accounted for: Equivalent units Materials Conversion Completed and transferred to the next department 67,050 67,050 67,050 Work in process, ending 4,800 4,320 3,600 71,850 71,370 70,650 Costs to be accounted for: Materials Conversion Work in process, beginning $ 61,950 $ 42,350 $19,600 Added during the period 223,935 143,212 80,723 $285,885 $185,562 $100,323 Costs accounted for: Materials Conversion Completed and transferred to the next department $269,541 $174,330 $95,211 Work in process, ending 16,344 18,252 5,112 $285,885 The labour costs are 40% of conversion costs. Required: 1. What percentage complete were the units in ending work in process? (2 marks) Materials Conversion % % 2. Calculate the cost per equivalent unit for materials and conversion costs. (2 marks) Round unit costs to two decimal places, i.e. 1.00) Materials Conversion $ $ $ $ 3. How much overhead was applied during the period? (2 marks) $ % $ Next