1. Round Core Company uses process costing. Data for the processing department for June is as follows: Units Cost of Materials Beginning work in process inventory 20,000 $21,000 Started in June 77,000 $42,000 Units Completed 75,000 Ending work in process inventory 22,000 All materials are added at the beginning of the manufacturing process. To which amount is the cost per equivalent unit for materials closest? A. $0.65 B. $0.84 C. $0.55 D. $0.82 2. Using the information above, what is the total cost assigned to the units completed transferred out? 3. Using the information above, what is the total cost assigned to the units in ending inventory (EWIP)?