irors in Equivalent Unit Computation Napco Refining Company processes gasoline. On June 1 of the current year, 6,400 units were 1/5 completed in the Blending Department. Juring June, 55,000 units entered the Blending Department from the Refining Department. During June, the units in process at the beginning of the month were completed. Of the 55,000 units entering the department, all were completed except 5,200 units that were completed. The equivalent units for conversion costs for June for the Blending Department were computed as follows: Enter the correct amounts in the computation of equivalent units for conversion costs for the Blending Deportment for June. Work in Process-Assembly Department Bal., 4,000 units, 30% completed 8,800 To Finished Goods, 92,000 units Direct materials, 94,000 units $1.6 Direct labor 150,400 Factory overhead 149,500 Bal., ? units, 60% completed 58,180 Cost per equivalent units of $1.60 for Direct Materials and $2.20 for Conversion Costs. a. Based on the above data, determine the different costs listed below. 1. Cost of beginning work in process inventory completed this period 2. Cost of units transferred to finished goods during the period 3. Cost of ending work in process inventory 4. Cost per unit of the completed beginning work in process inventory (Rounded to the nearest cent.) a. The number of units in work in process inventory at the end of the period. units b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blonk, enter in "o: Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs