Data are as follows for Dept 1: beg WIP Started-Put into process End WIP Transferred out Cost Data; beg WIP DM DL OH Units 4,000.00 20,000.00 ?? 21,000.00 1,992.00 1,074.00 846.00 3,912.00 % Completic 100% 50% 50% Added cost during the period are; DM of 12.000; DL of 9,984 and OH rate is 100% of DL Ending WIP is 60% complete to CC. Materials are added at the beginning. Pls round off up to two decimal places the unit cost or the cost per EUP. (Example, computed is 2.345; then, pls use 2.35 in the computation / allocation of cost to WIP, end and TO) 1. Under FIFO, compute the cost of ending WIP 2. Under FIFO, compute the "direct labor cost component" of Transferred out units. 3. What is the total amount to be debited to WIP-Dept2?