Department O receives material from department N for further processing. It does not add any material to the product. Conversion costs are incurred evenly throughout production. No WIP existed at the beginning of the month. During the month 6,000 units costing $9,000 were transferred in. At the end of the period, 5,000 were completed and transferred to department P. Ending WIP inventory was 50% complete. Processing costs in department O for the current period were $17,050.

REQUIRED
A. Calculate the cost for equivalent units completed during the period.
B. Calculate the cost for ending WIP.