1. Department A had the beginning work in process that is 45% completed with respect to material and 80% completed with respect to conversion costs. 12,000 units were added during the period; 20,000 units were completed and transferred and 5,000 units remain in ending work-in-process inventory. The ending inventory were 75% completed with respec to materials and 30% completed with respect to conversion cost. The following additional information relate to the cost incurred: Work in Process (Material is \$750,000; Conversion \$1,250,000) Cost Added this period (Material is $2,000,000; Conversion $1,000,000 ) Required: Given the quantity schedule that has been prepared for you below, a. What is the cost of units completed and transferred? b. What is the cost of the units in ending WIP