99 At the end of the month, Newton Company calculated equivalent units of production in the Assembly Department (the second processing department) as shown below. UNITS Equivalent Units Equivalent Units Equivalent Units Units accounted for Transferred in Direct Materials Costs Conversion Costs Completed and transferred out 36,000 36 000 36 000 Ending work-in-process 3,000 3000 1,800 39 000 39,000 37,800 The cost per equivalent unit using the weighted average method is 55 for transferred in, 53 for material costs and $2 for conversion costs What is the total cost of the units completed and transferred out? O A $372 600 O.B. $378.000 OC 578,016 OD. $360,000 Click to select your answer M 4 Homework B Graded DUE AT 11:39 PM Score