Direct Materials Conversion Units Percent Complete Percent Beginning work in process inventory 3,000 100% Complete 80% Completed and transferred out 24,000 Ending work in process inventory 8,000 100% 40% Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 31,000 63,680 385,000 $ 94,680 328,000 713,000 $ 807,680 a. Compute the equivalent units of production for both direct materials and conversion. b. Compute the cost per equivalent unit for both direct materials and conversion. c. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process Inventory. Complete this question by entering your answers in the tabs below. Required A Required B Required C Compute the cost per equivalent unit for both direct materials and conversion. (Round "Cost per EUP" to 2 decimal places.) Cost per Equivalent Unit of Production Direct Materials Conversion Total costs Equivalent units of production) Cost per equivalent unit of production