Blossom Company has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process. Beginning WIP Inventory Direct materials costs in beginning WIP Inventory Conversion costs in beginning WIP Inventory Units started Units completed Costs added: materials Costs added: conversion Ending WIP Inventory 50% complete for materials and 40% complete for conversion) 10,000 units $25,600 $23,750 46,000 units X Units $155,040 $230,710 12,000 units Don't include "$" or "," in your answers, round Cost per equivalent Unit to 2 decimal points, round all other numbers to the nearest dollar. 1. Calculate the Equivalent Units of Production for Direct Materials and Conversion Costs Direct Materials: Conversion Costs 2. Calculate the Total Costs to be accounted for Direct Materials and Conversion Costs Direct Materials: Conversion Costs 3. Calculate the Cost per Equivalent Unit for Direct Materials and Conversion Direct Materials: Conversion Costs Determine the Costs to be allocated to Completed Units and Ending Work-in-Process Completed Ending Work-in-Process