ata concerning a recent period's activity in the Assembly Department, the first processin ment in a company that uses the FIFO method in its process costing, appear below:gee EXERCISE 4A-3 Assigning Costs to Units-FIFO Method LO4-8 Materials Conversion Cost of work in process inventory at the beginning of the period... $3,200 Equivalent units in the ending work in process inventory... Equivalent units required to complete the beginning $650 200 400 1,200 $0.75 $2.32 Cost per equivalent unit for the period... Process Costing A total of 26,000 units were completed and transferred to the next processing department dur- ing the period. Beginning work in process inventory consisted of 2,000 units and ending work in process inventory consisted of 1,000 units. Required: 1. Compute the Assembly Department's cost of ending work in process inventory for materials conversion, and in total for the period. Compute the Assembly Department's cost of units transferred out to the next department for materials, conversion, and in total for the period. 2