S5-8 Compute the cost per equivalent unit (Learning Objective 3) Ricoh provided the following data concerning March's activity in the Fixing Department Materials Conversion Equivalent units of production in ending work in process......2,600 Cost per equivalent unit .._.. - .. 1,200 23.50 $13.22 red to The company uses process costing: 1,500 units were completed and transfer the nex next department and the cost of the ending work in process inventory. t department during the month. Compute the cost of the units transferred to the