Work in Process - 1/1/17 100,000 units Units Started into Production 575,000 units Work in Process - 12/31/17 75,000 units Direct Material put into Production $575,000 Conversions Costs put into Production $843,750 The beginning work in process was 100% complete as to direct materials and 75% complete as to conversion costs. The ending work in process was 100% complete as to direct materials and 50% complete as to conversion costs. The beginning work in process consisted of: Direct Material $100,000 Conversion Costs $112,500 Alpha Company uses the weighted average method. Use this information to determine for FY 2017: (Round & enter final answers to the nearest whole dollar for total dollar answers, nearest penny for unit costs or nearest whole number for units) 1. the equivalent units of production for direct materials 2. the cost per equivalent unit for materials 3. the equivalent units of production for conversion 4. the cost per equivalent unit for conversion