A total of 6,000 units of product remain in the Quality Testing department at the end of the year. Direct materials are 75 percent complete and direct labor is 20 percent complete. Calculate the equivalent units in the Quality Testing department for direct materials and direct labor. Calculating Cost per Equivalent Unit. The following information pertains to the Finishing department for the month of June. WHOLE UNIT % COMPLETION EQUIVALENT UNIT DIRECT MATERIAL 6,000 75 4500 DIRECT LABOR 6,000 20 1200 Direct Materials Direct Labor Overhead Total costs to be accounted for $100,000 $200,000 $300,000 Total equivalent units accounted for 10,000 units 8,000 units 8,000 units Required: Calculate the cost per equivalent unit for direct materials, direct labor, overhead, and in total. Show your calculations. Assigning Costs to Completed Units and to Units in Ending WIP Inventory. The following information is for the Painting department for the month of January. Direct Materials Direct Labor Overhead Cost per equivalent unit $2.10 $1.50 $3.80 Equivalent units completed and transferred out 3,000 units 3,000 units 3,000 units Equivalent units in ending WIP inventory 1,000 units 1,200 units 1,200 units Required: a. Calculate the costs assigned to units completed and transferred out of the Painting department for direct materials, direct labor, overhead, and in total. b. Calculate the costs assigned to ending WIP inventory for the Painting department for direct materials, direct labor, overhead, and in total. (200/1,000) X 100 = 20% COMPLETED 1,000 UNITS COMPLETED