Assigning Costs to Completed Units and to Units in Ending WIP Inventory. The following information is for the Painting department for the month of December.

$\backslash$table$[[,$Direct Materials,Direct Labor,Overhead$],[\backslash$table$[[$Cost per equivalent$],[$unit$]],$$$2\mathrm{.}10,$$$1\mathrm{.}50,$$$3\mathrm{.}80$