Data concerning a recent period's activity in the Prep Department, the first processing department in the company that uses process costing, appear below: Materials Conversion Equivalent units in ending WIP 2,000 800 inventory Cost per equivalent unit $13.86 $4.43 A total of 20,100 units were completed and transferred to the next processing department during the period. a Compute the cost of the units transferred to the next department during the period. b. Compute the cost of ending work in process inventory