6 tof Units Materials WIP inventory, beginning 5,000 $9,320 Units started during the month 48,000 WIP inventory, ending 9,000 Costs added during the month $117,555 The beginning WIP inventory was 80% complete with respect to materials. The ending WIP inventory was 75% complete as to materials. Required: Show your work in the space allotted. 1. Calculate the equivalent units of material for the month. 2. Calculate the cost per equivalent unit for material. 3. Calculate the cost of materials only in the ending WIP inventory. R