Cost of work in process inventory at the beginning of the period $ 2,700 $ 380 Equivalent units of production in the ending work in process inventory 800 200 Equivalent units of production required to complete the beginning work in process inventory 400 700 Cost per equivalent unit for the period $ 4.40 $ 1.30 A total of 8,000 units were completed and transferred to the next processing department during the period. Beginning work in process inventory consisted of 1,000 units and ending work in process inventory consisted of 2,000 units