The following unit information is available for the current period for department 2, which is the final department and uses process costing with the weighted average method. Direct materials are added at the END of the process. Work in process at the start of the period was 60% complete. Ending work in process was determined to be 70% complete. Units: Beginning WIP 1,050 units Transferred in from department 1 2,400 units@cost of $129,600 Completed & transferred out 2,700 units Beginning WIP consisted of $46,200 $32,550 of which were transferred from prior departments and $13,650 of which were labor and overhead. In the current period, direct materials was credited for $23,490 while $70,200 of conversion costs were incurred. 12. Equivalent units of materials were: 13. Equivalent units of conversion were: 14. Equivalent units of transferred in costs were: 15. The unit cost of direct materials was 16. The unit cost of conversion was Cost 17. The unit cost of transferred in costs was 18. The debit entry to finished goods would be: 19. The amount of direct materials costs in the ending work in process is: 20. If the company used the FIFO method, the equivalent units of materials would be: