os Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 68,000 362,000 340,000 90,000 The production department had the cost information below. Beginning work in process inventory Direct materials Conversion) Costs added this period Direct materials Conversion Total costs to account for $ 151,350 23,230 1,006,400 728,770 Direct Materials. Percent Complete 75% 90% $ 174,580 1,735,170 $ 1,909,750 Conversion Percent Complete 25% 40% Required a. Cost per equivalent unit of production: Weighted average method Costs of beginning inventory Costs incurred this period Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Costs EUP Direct Materials 0 Costs EUP Conversion Cost assignment-Weighted average Completed and transferred out Direct materials Conversion Total costs completed and transferred out Ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP EUP Cost per EUP Cost per EUP $ $ 0.00 $ 0.00 Total cost Total cost 0.00 0.00