HaHa Calculators Co. utilizes process costing for its main product, the RealDigits Deluxe. Data related to the products in Department 2, Fancy Colours, during Mach is as follows: % Complete Work in process, March 1 Units Materials Conversion Work in process, March 31 Started in production during the month 12,000 105,000 90% 50% 6,500 80% 20% The company recorded the following costs: Total Materials Conversion Work in process, March 1 Work in process, March 31 88,300 1,200,000 62,000 924,00 26,300 276,000 Required: 1. Complete the schedule below to calculate the equivalent units and equivalent cost per unit. 2. What is the ending value of work in process for Department 2, after completed goods have bee transferred out? Total units Units to be accounted for: Quantity Schedule and Equivalent Units work in process, beginning Started in in production Dous 105,000 117000 Equivalent U Units to account for: Materials C Started an produc production Work in process, beginning 1200 105,00 105,000 Total units Work in process, anding 61500 51200 Costs to account for: quivalent units ost per equivalent unit ost per equivalent whole unit