3. Epstein Inc. uses the FIFO method in its process costing system. The following data concern the oberations of the companv's first processing department for a recent month. 1) (5 points) Determine the equivalent units of production for materials and conversion costs. 2) (5 points) Determine the cost per equivalent unit for materials and conversion costs. 3) (5 points) Determine the cost of ending work in process inventory. 4) (5 points) Determine the cost of units transferred out of the department during the month