Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Units 60,000 820,000 700,000 180,000 $ 420,000 139,000 2,220,000 3,254,000 PHILERAGAD Percent Complete 100% 100% Cover Percent Complete 80% $ 559,000 5,474,000 $ 6,033,000 Costs 30% 2. Compute cost per equivalent unit of production for both direct materials and conversion. Cost per equivalent unit of production Costs of beginning work in process Costs added this period Total costs Materials Costs Convers