Data concerning a recent periods activity in the Prep Department, the first processing department in a company that uses processing costs, appear below. Material Conversion Equivalent units of production in ending work in process 2,000 800 Cost per equivalent unit $13.86 $4.43 A total of 20,100 units were completed and transferred to the next processing department during the period. Required: Compute the cost of the units transferred to the next department during the period and the cost of the ending work in process inventory.