2 - Answers You are required to calculate: a. How many units are in ending work in process inventory in the first processing department at the end of the month? Units in ending work in process = Units in beginning work in process + Units started into production - Units transferred to the next department = 600+ 7,800-7,000 = 1,400 b. What are the equivalent units for conversion costs for the month in the first processing department? Units transferred to the next department... Conversion 7,000 Ending work in process: Conversion: 1,400 units x 50%... Equivalent units of production.. 700 7,700 c. The cost per equivalent unit for materials for the month in the first processing department Units transferred to the next department. Ending work in process: Materials: 1,400 units 55%. Equivalent units of production... Materials 7,000 770 7,770 Cost of beginning work in process inventory Costs added during the period. Total cost (a) Equivalent units of production (b). Cost per equivalent unit (a) (b).. Materials $ 8,900 200,000 $208,900 7,770 $26.885