1. How many units were started into production in a period if there were zero units of beginning work in process inventory, 1,000 units in ending work in process inventory, and 21,500 completed and transferred out units? 4. The Converting Department of Serena Dodgers Company had 1,000 units in work in process at the beginning of the period, which were 25% complete. During the period, 15,000 units were completed and transferred to the Packing Department. There were 2,000 units in process at the end of the period, which were 40% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs.7. A production department within a company received materials of $10,000 and conversion costs of $10,000 from the prior department. It added material of $27,200 and conversion costs of $53,000. The equivalent units are 20,000 for material and 18,000 for conversion. What is the unit cost for materials and conversion?