2. Production department #5 has the following information for September: Units completed and transferred out 4,800 units Units in ending work in process 400 units EFU as to direct materials costs 4,960 EFU (includes transferred out and ending WIP) EFU as to conversion costs 4,900 EFU (includes transferred out and ending WIP) Costs to be accounted for (includes beginning WIP and costs added): Direct materials $378,200 Conversion $356,475

A. Determine the cost of units completed and transferred out in September. B. Determine the cost of DIRECT MATERIALS in ending work in process for September.