Chapter 20-Practice Test C For ABC Company, there were 225 partially assembled units in beginning work-in-process inventory, complete with respect to materials and estimated to be 60% complete with respect to conversion costs. During the month, the company started 275 units and had 100 units in process at the end of the month. All direct materials are added at the beginning of the process, whereas ion costs are added evenly throughout the process. Ending WIP is estimated to be complete with respect to conversion costs. 1. For the month, calculate the EUP (equivalent units of production) for the assembly department for both direct materials and conversion costs using the weighted average method. b S costs added last month for beginning work in process were $18,000 for direct materials 100 for conversion costs. The cost of direct materials added during this month is 2. The and $8, S19,800 and convers direct materials and conversion costs for the month. ion costs are $16,380. Calculate the cost per equivalent unit for both 3. Assign costs to units completed and transferred out, and to ending work in process inventory. le vut Ct Nai