Units accounted for Direct Materials Costs Conversion Costs Completed and transferred 32,000 32,000 32,000 Ending work-in-process* 9,000 9,000 3,600 41,000 41,000 35,600 * Percent complete for conversion costs: 40% In addition to the above, the costs per equivalent unit were $1.80 for direct materials and $5.25 for conversion costs.