A) For the Sirap Co. Calculate units to be assigned costs for November. Process Costing. Department Two, Shaping Dept., received 85500 units from Dept. One. During Nov. Dept. two completed 87000 units, including 6000 units of Work in Process on Nov. 1. The ending W.L.P. was 4500 units. (4 pts. Calculate the Number of units that were started and completed in the month of November. Ans. 5A 5B) For the Sirap Co. Calculate the Equivalent Units of Materials Costs. Use the Data from Part 5A Above) Dept. 2 had 6000 units in beginning W.I.P. that were 30% complete. During November 87000 units were Completed. The ending Work In Process was 4500 units for Dept. 2 60% Complete. Required: 1) Calculate equivalent units of Materials costs using the above data. (5 Points) Ans. 2) Calculate equivalent units of Conversion costs using above data. ( 7 Points) Ans. Note that Materials Costs are applied at the Beginning of the Production Process. Conversion Costs are Applied Evenly throughout the Production Process