\fap x ducation.com/ext/map/index.html?_con=con&external_browser=0&launchUrl=https%253A%252F%252Fnewconnect.mheducati Chapter 3 i Saved Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory 62,060 100% 80% Units started this period 862, 900 Units completed and transferred out 735,600 Ending work in process inventory 189 , 060 100% 50% Beginning work in process inventory Direct materials $ 240, 240 Conversion 165, 906 $ 406 , 140 Costs added this period Direct materials 1, 607, 760 Conversion 3, 152, 100 4, 759, 860 Total costs to account for $ 5, 166, 000 2. Compute cost per equivalent unit of production for both direct materials and conversion. Cost per equivalent unit of production Materials Conversion Costs added this period $ 1,607,760 $ 3,152, 100 Costs of beginning work in process 240.240 165,900 Total costs Costs $ 1 848.000 Costs $ 3,318,000 - Equivalent units of production (from part 1) EUP 0 EUP Cost per equivalent unit of production O Prev. Of .Next > ich O