a to solve the following problem . 2 . Escoffier Corporation uses the weighted average method in its process costing system . This were : month , the beginning Work- in- Process inventory in the first department consisted of 500 units . The costs and percentage completion of these units in beginning Work- in- process inventory* 13, 600 [Laterials costs ........ Cost Conversion Costs ........... $ 1 1, 400 Percent Complete $2 , 200 109/0 What is the ur sorption costi A total OF 5, 000 units were started and 4, 400 units were transferred to the second processing department during the month . The Following costs were incurred in the First processing department during the month :" Materials costs Conversion Costs ...... $ 1 12 , 200 $178. 400 Unit The ending Work- in- process inventory in the first department was 85% complete with respect to under materials and 25% complete with respect to conversion costs . Answer the following questions in the space provided on the next page . Show your work . ( 1 ) ( 5 points ) How many units of products were completed and transferred out this month ?! 4, 400 1 COS ( 2 ) How many units are still in the ending Work- in- process inventory at the end of this month ? ( 5 points )| ( 3 ) 1, 100 How many equivalent units were produced in terms of Materials Costs this month ?! ( 5 points )| 5, 335 How many equivalent units were produced in terms of Conversion Costs this month ? ( 5 points )| ( 4 ) What is cost per equivalent unit for 4,675 Material Cost ( 5 points ) 23417 Conversion Cost ( 5 points ) 38. 63 ( 5 ) What is the total cost transferred from the first processing department to the next ( 6 ) processing department during the month ? ( 5 points ) 271, 920 What is the balance in Work- in- process inventory in the first department at the end of this month ? ( 10 poir points ) 32, 28%- 2