The following data (and annotations) are related to the June 2019 charges appearing in the work in process account go Sutter Company's first processing department: Beginning inventory (700 units, 40 Conversion costs 5,000 Current period Direct materials (5,000 units) 50,000 Direct labor 59,600 Manufacturing overhead applied 22,800 Sutter uses the FIFO method. Direct materials are added at the beginning of the process and conversion costs are incurred evenly throughout. Ending work in process totals 900 units, 70 Compute the following: a. Equivalents units for direct materials and conversion costs. b. Cost per equivalent unit for direct materials and conversion costs. c. Total cost assigned to the units transferred out.