(Click the icon to view the equivalent unit information.) Click the icon to view the cost information.) Requirements Read the requirements. 1. Calculate cost per equivalent unit for direct materials and conversion costs. 2. Summarize total costs to account for and assign them to units completed (and transferred out) and to units in ending work-in-process inventory. Requirement 1. Summarize total costs to account for and calculate cost per equivalent unit for direct materials and conversion costs. Begin by summarizing total costs to account for. Data table Now calculate cost per equivalent unit for direct materials and conversion costs. (Round the cost per equivalent unit amounts to the nearest cent.) Data table