Chain Gang mass produces beaded necklaces. Production occurs in three sequential production departments: Stringing, Clasping, and Packaging. At the beginning of the period in Clasping, 1,400 physical units were in beginning inventory. During the period, 1,000 units were transferred in from the previous department. At the end of the period, 1,900 units remained in ending inventory. Additional information is as follows: Cost per Equivalent Unit Total Equivalent Units Transferred in $9.60 2,400 Direct Material $3.00 2,400 Conversion 1,000 $2.50 What percentage complete are the units in Ending Inventory in the Clasping Department with respect to Direct Material? O A. 53% B. 100% O C. 0% O D. 79% O E. 42% The costs assigned to units in the Clasping Department's ending inventory are $ (round to nearest dollar) The costs transferred to Packaging during the period equal $ (round to nearest dollar)