5 2 points Use the following data for Question 5 and 6 Data concerning a recent period's activity in the Prep Department, the first processing department in a company that uses process costing, appear below: Equivalent units in ending work in process inventory Cost per equivalent unit Materials 2,100 $14.96 Conversion 870 $5.53 A total of 22,000 units were completed and transferred to the next processing department during the period. Compute the cost of the units completed and transferred out in terms of conversion. $329,120 $450,780 $22,000 $121,660 2 points Compute the cost of ending work in process inventory in total. $31.416 $4,811 $36.227 $38.000