3.) Handy Inc. began March with 24.000 units in Work in Proce units were started during the month, 12,000 of which The units remaining in WIP Inventory at the end follows (16 pts.): 0 units in Work in Process (WIP) Inventory. An additional 32,000 th, 12,000 of which were completed and transferred out during March ventory at the end of March, and were at varying levels of completion as Direct materials: Direct labor: Overhead: 75 percent complete 60 percent complete 50 percent complete Cost Information Beginning Work-in-Process Inventory Direct materials $ 9,000 Direct labor $ 3,000 Overhead $ 3,200 Costs incurred during the Period Direct materials $45,000 Direct labor $14,000 $16,000 Overhead Required: A. Calculate the equivalent units for direct materials, direct labor, and overhead. B. Calculate the cost per equivalent unit for direct materials, direct labor, and overhead. C. What is the cost of the units left in ending WIP? D. What is the cost of completed units (transferred out)? E. Why do companies calculate the EUP