1.) Equivalent Units of Production: Material O? 2.) Equivalent Units of Production: Material P? 3.) Cost per equivalent unit: Department 2? 4.) Cost of Department 2 Work in Process (WIP) - December 31? 5.) Total units to be accounted for: Department 3? 6.) Equivalent units of production: Material A? 7.) Equivalent units of production: Material B? 8.) Equivalent units of production: Material C? 9.) Equivalent Units of Production: Conversion? 10.) Cost per equivalent unit: Department 3? 11.) Total Cost to account for: Department 3? 12.) Cost of Department 3 work in process (WIP) - December 31? 13.) Cost of Finished Goods transferred by Department 3 to BODEGA (Warehouse)? 14.) Unit Cost of Finished Goods transferred by Department 3 to BODEGA