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Data concerning a recent period's activity in the Assembly Department, the rst processing department in a company that uses the FIFO method in its process costing, appear below: Materials Conversion Cost of work in process inventory at the beginning of the period $ 2,400 $ 590 Equivalent units in the ending work in process inventory 460 210 Equivalent units required to complete the beginning work in process inventory 620 1,290 Cost per equivalent unit for the period $ 1.50 $ 0.80 A total of 26,500 units were completed and transferred to the next processing department during the period. Beginning work in process inventory consisted of 2,500 units and ending work in process inventory consisted of 2,500 units. Required: 1. Compute the Assembly Department's cost of ending work in process inventory for materials, conversion, and in total for the period. 2. Compute the Assembly Department's cost of units transferred out to the next department for materials, conversion, and in total for the period. Cost of ending work in process inventory Cost of the units transferred to the next department