Calculate the costs assigned to units completed and transferred out for direct materials. Include a dollar sign, comma, and no decimals. Example: $1,500 Direct Materials Direct La Cost per equivalent unit $2.10 $1.50 Equivalent units completed and transferred out 3,000 units 3,000 un Equivalent units in ending WIP inventory 1,000 units 1,200 un ts assigned to units completed and transferred out for nclude a dollar sign, comma, and no decimals. Example: Direct Materials Direct Labor Overhead ent unit $2.10 $1.50 $3.80 completed and transferred 3,000 units 3,000 units 3,000 units in ending WIP inventory 1,000 units 1,200 units 1.200 units