- Support compound Duur A44340 B46.050 C. 14,100 D. 47.000 A golf ball manufacturer gives us its data for the year: WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead O units 8,500 units 6,100 units 2,400 units $15,478 $7,100 $5,200 Units in ending WIP Inventory were 90% complete for materials and 60% complete for conversion costs. On December 31, the cost per equivalent unit for direct materials would be closest to O A. $1.45. O B. $2.05. O C. $1.63 OD. $1.87 WIP, April 1 Transferred - in costs in WIP, April 1 Direct materials (100%) in WIP, April 1 Conversion costs (50%) in WIP, April 1 Units transferred - in Transferred - in costs during April Units completed April direct materials cost April conversion costs WIP, April 30 (100% for materials and 20% for conversion costs) What are the equivalent units for conversion costs? 9,000 units $79,940 $24,420 $23,400 50,000 $550,900 41,000 $155,500 $239,250 18,000 units O A. 59,000 OB. 45,500 OC. 47,750 OD. 44,600