Data Beginning work in process inventory: \begin{tabular}{|l|l|} \hline Units in process & 200 \\ \hline Completion with respect to materials & 55% \\ \hline Completion with respect to conversion & 30% \\ \hline \end{tabular} Costs in the beginning work in process inventory: Materials cost $9,600 Conversion cost $5,575 Units started into production during the period 5,000 Costs added to production during the period: Materials cost $368,600 Conversion cost $350,900 Ending work in process inventory: \begin{tabular}{|l|l|} \hline Units in process & 400 \\ \hline Completion with respect to materials & 40% \\ \hline Completion with respect to conversion & 25% \end{tabular} Enter a formula into each of the cells marked with a ? below Weighted Average method: Equivalent Units of Production \begin{tabular}{cr} Materials & Conversion \\ ? & ? \\ ? & \\ & ? \\ \hline? & ? \\ \hline \end{tabular} Units transferred to the next department Equivalent units in ending work in process inventory: Materials Conversion Equivalent units of production Costs per Equivalent Unit Cost of beginning work in process inventory Costs added during the period Total cost Equivalent units of production \begin{tabular}{|r|r|} \hline Materials & Conversion \\ \hline? & ? \\ \hline? & ? \\ \hline? & ? \\ \hline?? & ? \\ \hline? & ? \end{tabular} Cost per equivalent unit \begin{tabular}{l} \multicolumn{1}{|c|}{\begin{tabular}{l} Costs of Ending Work in Process Inventory and the Units Transferred Out \\ Ending work in process inventory: \end{tabular}} \\ \begin{tabular}{l} Materials \\ Equivalent units \end{tabular} \\ Cost per equivalent unit \\ Cost of ending work in process inventory \end{tabular}