Saved Help Save & Exit Submit Check my work IB ML Qu. 16-169 Williams company computea... Williams Company computed its cost per equivalent unit for direct materials to be $190 and its cost per equivalent unit for conversion to be $3.85 A total of 245.000 units of product were completed and transferred out as finished goods during the month. The ending Work in Process inventory consists of 26.000 equivalent units of direct materials and 26.000 equivalent units of conversion costs. The amount that should be reported in ending Work in Process Inventory is Multiple Choice $49,400 $100,100 CHECK my work $100,100. $1,458,150. $1,408,750. $149500.