Easy Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. 1,350 908 105 Work in process, beginning: Units in process Percent complete with respect to materials Percent complete with respect to conversion Costs in the beginning inventory: Materials cost Conversion cost Units started into production during the month Units completed and transferred out Costs added to production during the month: Materials cost Conversion cost Work in process, ending: Units in process Percent complete with respect to materials Percent complete with respect to conversion $ 1,902 $ 1,494 24,500 24,600 $ 71,771 $543,398 1,250 708 70% Reg A and B Reg C and D c. Determine the cost of ending work in process inventory. d. Determine the cost of units transferred out of the department during the month. (Round "Cost per equivalent unit" to 2 decimal places. Round your final answer to the nearest whole number.) 21,350 c Cost of ending work Cost of units transferred out d. ( Req A and B Regan D