Data concerning a recent period's activity in the Assembly Department, the first processing department in a company that uses the FIFO method in its process costing, appear below: Materials $ 2,900 420 680 Cost of vork in process inventory at the beginning of the period Equivalent units in the ending vork in process inventory Equivalent units required to complete the beginning work in process inventory Cost per equivalent unit for the period Conversion 690 180 ed 1,150 $ 0.60 2.30 A total of 26,400 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 3,000 units. Required: 1. Compute the Assembly Department's cost of ending work in process inventory for materials, conversion, and in total for the period 2. Compute the Assembly Department's cost of units transferred out to the next department for materials, conversion, and in total for the period. ces Materials Conversion Total 1. Cost of ending work in process inventory 2. Cost of the units transferred to the next department 7 Check my work Pureform, Inc., uses the FIF0 method in its process costing system. It manufactures a product that passes through two departments Data for a recent month for the first department follow: Units Materials Labor 24,900 Overhead Work in process inventory, beginning Units started in process Units transferred out Work in process inventory, ending Cost added during the month $ 659,000 680,000 69,000 82,500 $ 35,800 pped 48,000 $1,044,080 $160,925 $482,775 ook The beginning work in process inventory was 85% complete with respect to materials and 70 % complete with respect to labor and overhead. The ending work in process inventory was 65% complete with respect to materials and 25 % complete with respect to labor and overhead. ences Required: 1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month 2. Compute the first department's cost per equivalent unit for materials, labor, overhead, and in total for the month. (Round your answers to 2 decimal places.) Materials Labor Overhead Total 1Equivalent units of production 2 Cost per equivalent unit 7 of 8