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Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 2,900 ounces in beginning work in process inventory (20% complete). During the period, 47,800 ounces were completed. The ending work in process inventory was 2,400 ounces (10% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? units Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 2,500 ounces in beginning work in process inventory (60% complete). During the period, 42,400 ounces were completed. The ending work in process inventory was 3,400 ounces (60% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. units Cost of Units Transferred Out and Ending Work in Process The costs per equivalent unit of direct materials and conversion in the Filling Department of Eve Cosmetics Company are $1.70 and $2.10, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion Inventory in process, beginning of period 0 3,800 Started and completed during the period 63,000 63,000 Transferred out of Filling (completed) 63,000 66,800 Inventory in process, end of period 4,000 2,000 Total units to be assigned costs 67,000 68,800 The beginning work in process inventory had a cost of $2,090. Determine the cost of completed and transferred-out production and the ending work in process inventory. If required, round to the nearest dollar. Completed and transferred-out production Inventory in process, ending