Percent Complete Units Materials Conversion Work in process inventory, February 1 . . . . . . . . . . 500 100% 40% Work in process inventory, February 28 . . . . . . . . . 1,000 85% 60% Materials cost in work in process inventory, February 1 .. . . ................ . $800 Conversion cost in work in process inventory, February 1 . .............. . $2,000 Units started into production . . . . . . . . . . . . . . . . . ................ . ........ . 2,500 Units transferred to the next production department . . . . . . . . . . ......... . 2,000 Materials cost added during February . . . . . . . . . . . . ...... . . . . ........ .. $2,335 Conversion cost added during February . . . . . . . . . . . . ....... . . . . . . . . . $4,500 As Momo's consultant, blends together units and costs from the current period with units and costs from the prior period it could be a best way for Bloom. So you have to: 1. Determine the equivalent units for February for the first process and the costs per equivalent unit for February for the first process (14 points). 2. Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process for February (6 points).