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A total of 6,000 units of product remain in the Quality Testing department at the end of the year. Direct materials are 75 percent complete and conversion cost is 20 percent complete. Calculate the equivalent units in ending WIP for the Quality Testing department for conversion cost only. Calculate the costs assigned to units completed and transferred out for direct materials. Include a dollar sign, comma, and no decimals. Example: $1,500 Direct Materials Cost per equivalent unit $2.10 Equivalent units completed and transferred 3,000 units out Equivalent units in ending WIP inventory 1,000 units $6,300 ed to units completed and transferred iclude a dollar sign, comma, and no .) The Assembly department at Sydn, Inc., began April with 6,000 units in work-in-process inventory, all of which were completed and transferred out during April. An additional 8,000 units were started during the month, 3,000 of which were completed and transferred out during April. A total of 5,000 units remained in work-in-process inventory at the end of April . What is the total number of units to be accounted for? 14,000 11,000 8,000 9,000 A university has 500 students enrolled in classes. Each student attends school on a part-time basis. On average, each student takes three-quarters of a full load of classes. Calculate the number of full-time equivalent students (i.e., calculate the number of equivalent units)