2) Darver Inc. uses a process costing system. The following data concern the operations of the company's first processing department for a recent month. 100 80% 60% Work in process, beginning: Units in process.............. Percent complete with respect to materials............. Percent complete with respect to conversion ........... Costs in the beginning inventory: Materials cost. Conversion cost...... $376 $2,376 Units started into production during the month... Units completed and transferred out................ 21,000 20,400 Costs added to production during the month: Materials cost Conversion cost............. $93,645 $825,531 700 Work in process, ending: Units in process................ Percent complete with respect to materials............ Percent complete with respect to conversion ............ 70% 50% Required: Using the FIFO and WA methods: a. Determine the equivalent units of production for materials and conversion costs. b. Determine the cost per equivalent unit for materials and conversion costs. c. Determine the cost of ending work in process inventory. d. Determine the cost of units transferred out of the department during the month