Answer:
Equivalents Units Of Production   Materials=  475,000   
 Conversion Costs 450,000     
Cost of Completed Units =$ 5138250
Cost of Units in the Ending Inventory           $ 604,500 
Explanation:
Direct materials costs of $ 935,750
Conversion costs of $ 4,554,000
Total Manufacturing Costs  $ 5489,750
                            Units                 % of Completion                EUP
                                                 D.M         C.C                   D.M         C.C
          
Units completed 425,000     100           100              425,000      425,000
Ending Inventory  50,000      100           50                50,000        25000
Total Units Of Production                                        475,000        450,000                
Direct Materials= $ 935,750/ 475000= $ 1.97
Conversion Costs = $ 4,554,000/ 450,000= $ 10.12
Cost of Completed Units =$ 5138250
Direct Materials = 425,000 * 1.97= $ 837250
Conversion Costs = 425,000 *10.12= $ 4301,000
Total Cost of Manufacturing Units= $ 5138250
Cost of Units in the Ending Inventory           $ 604,500     
Direct Materials = 50,000 * 1.97= $ 98,500
Conversion Costs = 50,000 * 10.12= 506000
Total Costs                  $ 604,500