Requirement 2: Change all ofthe numbers in the data area of your worksheet so that it looks like this: Beginning work in process inventory: Units in process Completion with respect to materials Completion with respect to conversion Costs in the beginning work in process inventory: Materials cost $ 17, 66C! Conversion cost 18,197r 10 Units started into production during the period 14 600 12 Costs added to production during the period: Materials cost $ 424,810 Conversion cost $ 1,345,153 15 Ending work in process inventory: Units in process 500 17 Completion with respect to materials 18 Completion with respect to conversion If your formulas are correct, you should get the correct answers to the following questions. (a) What is the equivalent units of production for materials? (b) What is the equivalent units of production for conversion? l (c) What is the cost per equivalent unit for materials? (Round your answer to 2 decimal places.) l (d) What is the cost per equivalent unit for conversion? (Round your answer to 2 decimal places.) l (e) What is the cost of the units transferred out? l