Equivalent Units Transferred-Direct Conversion in Costs MaterialsCosts 0 60 30 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 60 60 60 40 0 30 100 120 120 Costs details: Transferred in Direct material Work process beginning Costs added during the period $45,000 114,000 SO 27.000 Conversion costs $24,000 62,400 If you know that the company uses FIFO in process costing. The transferred-in cost of units started and completed by the end of the period i $68,400 O $114,000 Correct answer is not provided O $27,000