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Daosta Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's rst processing department for a recent month. Work in process, beginning: Units in process 900 Percent complete with respect to materials 40% Percent complete with respect to conversion costs 20% Costs in the beginning inventory: Materials cost $ 530 Conversion cost $ 2108 Units started into production during the month 16.000 Units completed and transferred out 16,000 Costs added to production during the month: Materials cost $ 32.180 Conversion cost $ 416,512 Work in process, ending: Units in process 900 Dercent complete with respect to materials 50% Jercent complete with respect to conversion costs ?0% 2eq uirecl: Using the FIFO method: Equivalent Units of Production for Direct materials (Do not enter commas in answn" for example 5,000 should be entered as 5000) Equivalent Units of Production for Conversion Costs (Do not alter commas in answer for example 5,000 should be entered as 5000) Cost pa Equivalent Unit Direct Materials 3; (Round to 2 decimal places) Cost per Equivalent Unit Conversion Costs 3) (Round to 2 decimal places) Total value of Ending Work in Process 35 .00 (Round to the nearest whole dollar and do not enter dollar signs or commas in answer for example $5,000 should be entered as 5000) Total value of units transferred out 3 .00 (Round to the nearest whole dollar and do not enter dollar ' or commas in answer for example $5,000 should be entered as 5000)