Cantrell Corporation produces umbrellas and uses the method in its process costing system. The Molding Department is the first processing department in its production process. The data below summarize the department's operations in March. Units Beginning WIP inventory Transferred in during March Ending WIP inventory Units DM/CC % Complete 6,500 85%/20% 61,000 10,000 75%/60% Dollar Costs Dollars Direct materials costs in beginning WIP $52,500 Conversion costs in beginning WIP $77,200 Direct materials costs added $114,192 Conversion costs added $227,030 A) Compute the equivalent units of production in the Molding Department for materials and conversion. B) Compute the costs per equivalent unit for materials and conversion. C) What is the total cost of ending WIP inventory? D) What is the total cost of units transferred out?