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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