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 onvers 3,500 710 230 1,100 $ 3.00 0.60 Cost of work in process inventory at the beginning of the period Equivalent units in the ending work in process inventory Equivalent units requ Cost per equivalent unit for the period 320 650 ired to complete the beginning work in process inventory A total of 25,900 units were completed and transferred to the next processing department during the period. Beginning work in process inventory consisted of 1,400 units and ending work in process inventory consisted of 2,300 units. Required the Assembly Department's cost of ending work in process inventory for materials, conversion, and in total for the period y Department's cost of units transferred out to the next department for materials, conversion, and in total for the period. Conversion Total Materials 1. Cost of ending work in process inventory 2. Cost of the units transferred to the next department