ryneu-average method for process costing. Direct materials are added at the beginning of the process and conversion costs are uniformly applied. Other details include: WIP beginning (40% for conversion) Units started Units completed and transferred out WIP ending (60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added 22,500 units 130,000 units 124,000 units 28,500 units $51,900 $20,174 $430,000 $310,000 Costs of conversion added Required: A B. C. What are the total equivalent units for direct materials? What are the total equivalent units for conversion costs? What is the cost per equivalent unit for direct materials? What is the cost per equivalent unit for conversion costs? What is the total cost of units completed and transferred out? What is the total cost of units remaining in ending WIP? D E F