Information for the first process follows. Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory Units started this period 68,000 100% 80% 888,000 Units completed and transferred out Ending work in process inventory 765,000 191,000 100% 60% Beginning work in process inventory Direct materials $434,980 Conversion 219,900 $ 654,880 Costs added this period Direct materials: Conversion Total costs to account for 2,911,020 4,178,100 7,089,120 $7,744,000 Problem 20-1A (Algo) Part 2 2. Compute cost per equivalent unit of production for both direct materials and conversion. Cost per equivalent unit of production Total costs Equivalent units of production (from part 1) Cost per equivalent unit of production Materials Costs EUP Costs EUP 0 Conversion