1. Skipper Company used the weighted average method in its process costing system. The following data pertain to operations in the first processing department for a recent month: Materials 75% 50% Beginning WIP (400 units) Units started during period (15,000) Ending WIP (1,000 units) 80% 40% $1,800 $3,300 Costs in the beginning Inventory: Material Costs.. Conversion Costs. Costs added to production during the month: Material Costs.... Conversion Costs. Total: $97,000 $215,000 $317,100 a) How many units were completed and transferred to the 2nd processing department? b) What are the equivalent units of production? c) What is the unit cost of this product? d) What is the value assigned to the goods transferred out to the next department? e) What is the value assigned to ending WIP