Completed and transferred out during current period: From beginning work in process Started and completed Work in process, ending Accounted for Equivalent units of work done in current period Transferred-In Costs Equivalent Units Direct Conversion Materials Costs 0 80 40 80 80 80 65 0 39 145 160 159 Requirement 2. Summarize the total costs to account for, and calculate the cost per equivalent unit for transferred-in costs, direct materials, and conversion costs. Begin by summarizing the total costs to account for. Total Production Costs Transferred-In Costs Direct Materials Conversion Costs $ 374,600 $ 233,000 $ 36,000 $ 105,600 Total costs to account for Calculate the cost per equivalent unit for transferred-in costs, direct materials, and conversion costs. (Round your answers to the nearest cent.) Transferred-In Costs Direct Materials Conversion Costs $ 1,103.45 $ 225.00 $ 513.21 Cost per equivalent unit Data Table B D E Transferred-In Direct Conversion Costs Materials Costs 80 $ 73,000 $ 0 $ 24,000 100% 0% 50% 1 2 Work in process, beginning inventory (June 1) 3 Degree of completion, beginning work in process 4 Transferred-in during June 5 Completed and transferred out during June 6 Work in process, ending inventory (June 30) 7 Degree of completion, ending work in process 8 Total costs added during June Physical Units (tons) 145 160 65 100% 0% 60% $ 160,000 $ 36,000 $ 81,600 Print Done Fashion Clothing, Inc., is a manufacturer of winter clothes. It has a knitting department and a finishing department. This exercise focuses on the finishing department. Direct materials are added at the end of the process. Conversion costs are added evenly during the process. Suppose Fashion uses the FIFO method. Information for June 2020 follows: (Click the icon to view the information.) Read the requirements. Requirement 3. Assign costs to units completed (and transferred out) and to units in ending work in process. (Enter a "0" for any zero balances. Round your final answers to the nearest whole dollar.) Total Transferred-In Direct Conversion Production Costs Costs Materials Costs Total costs of units completed and transferred out Work in process, ending