2. The Finishing Department started the month with 500 units in process, received 2,000 units from the Assembly Department, and transferred 2,100 units to the finished goods storage area. All direct materials are added at the beginning of the process. The units in process at the end of the month are 45% complete with respect to conversion costs. The department uses the weighted-average method. The Finishing Department incurred the following costs: Beginning WIP Added this month Total Transferred In $6,250 $ 25,000 $31,250 Direct Materials 500 2,000 2,500 Conversion Costs 1,250 5,590 6,840 Total $8,000 $ 32,590 $40,590 1). How many units are still in process at the end of the month? 2). Compute the equivalent units of production for the Finishing Department. 3). Determine the cost per equivalent unit for transferred in, direct materials, and conversion costs. 4). Determine the cost to be transferred to Finished Goods Inventory