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$5-8 Compute the cost per equivalent unit (Learning Objective 3) Ricoh provided the following data concerning March's activity in the Fixing Department: Materials Conversion 1,200 Equivalent units of production in ending work in process...... 2,600 Cost per equivalent unit....... $23.50 $13.22 The company uses process costing; 1,500 units were completed and transferred to the next department during the month. Compute the cost of the units transferred to the next department and the cost of the ending work in process inventory. Flow of units Equivalent units Total Units to account for: Materials Conversion Beginning WIP Transferred-in Units accounted for: Completed and transferred Ending WIP Equivalent units of production 2,500 2,800 Total costs Beginning WIP inventory 17,500 85,100 147,600 Cost added during the month 18,800 29,500 137,300 Total cost 36,300 64,600 284,900 Cost per equivalent unit 14.52 23.07 98.92