Response to the following problem:
A total of 1,300 units were completed and transferred to the next processing dept during the period.
Equivalent units of production in ending work in process........Materials = 300, Conversion = 100
Cost per equivalent unit...................................................................Materials = $31.56 ,Conversion = $9.32
Compute the cost of the units transferred to the next department during the period and the cost of ending work in process inventory.