Data concerning a recent period's activity in the Prep Department, the first processing department in a company that uses process costing, appear below: Materials 2,000 $13.86 Conversion 800 Equivalent units of production in ending work in process Cost per equivalent unit $4.43 A total of 20,100 units were completed and transferred to the next processing department during the period. Required: Compute the cost of the units transferred to the next department during the period and the cost of ending work in process inventory (Round your final answers to the nearest whole dollar amount.) Materials Conversion $ 2.000 $ 14 Total 2014 S Cost of ending work in process inventory Cost of units transferred out $ 800 $ 4 S 804