Soved Help Save & EXH Sub Heathcoat Co uses process costing to account for the production of canned vegetables Direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. Beginning inventory consisted of $27.000 in materials and $24,000 in conversion costs. April costs were $56,000 for materials and $60.000 for conversion costs. On April 1, there were 22000 units in beginning inventory (80% complete. During April 30.000 units were completed. Ending in process inventory was 24,000 units (100% complete for materials, 40% for conversion). The total cost per unit using the FIFO method would be closest to Murple Choice $4 4591 $550 $45500 $4.000