2. Department A had 6,000 units beginning work in process, which were 70% completed. 12,000 units were added during the period, 16,000 units were completed and transferred to the next department, while the remaining 2,000 units were 35% completed at the end of the period. All materials were added at the beginning of production. he cost incurred is as follows: lequired (show your calculations leading to your responses): a. What was the number of equivalent units of production for the period with respect to material and conversion costs if the first-in, first-out method is used to cost inventories? b. What was the cost per unit for material and conversion and what is total cost per unit? c. What was the cost of units completed and transferred? d. What was the cost of units in ending work in process inventory