42700 Below is a partial production cost report for the Mixing Department, the first processing department Units accounted for: Equivalent units Materials Conversion Completed and transferred to the next department 40,300 40.300 40.300 Work in process, ending 4000 3.200 2.400 44.300 43.500 Costs to be accounted for Materials Conversion Work in process, beginning $ 45,339 $ 27.940 $17,399 Added during the period 126.092 76.025 50.067 $171431 $103.965 $67.466 Costs accounted for: Materials Conversion Completed and transferred to the next department $159,991 $ 96,317 $63,674 Work in process, ending 11440 7.648 3,792 $171431 The second processing department is the Bottling Department and overhead costs are 80% of conversion costs. Required: 1. What percentage complete were the units In ending work in process? (2 marks) Materials Conversion 2. Calculate the cost per equivalent unit for materials and conversion costs. (2 marks) Round unit costs to two decimal places, le. 1.00) Materials Conversion 3. How much labour was applied during the period? (2 marks)