24. Assigning Costs to Completed Units and to Units in Ending WIP Inventory. The following information is for the Painting department for the month of December. Direct Materials Direct Labor Overhead Cost per equivalent unit $2.10 $1.50 Equivalent units completed and transferred out 3,000 units Equivalent units in ending WIP inventory 3,000 units $3.80 3,000 units 1,000 units 1,200 units 1,200 units Required: a. Calculate the costs assigned to units completed and transferred out of the Painting department for direct materials, direct labor, overhead, and in total. b. Calculate the costs assigned to ending WIP inventory for the Painting department for direct materials, direct labor, overhead, and in total.