Data concerning a recent period's activity in the Assembly Department, the first processing department in a company that uses the FIFO method of process costing, appear below: A total of 26,800 units were completed and transferred to the next processing department during the period. Beginning work in process inventory had 1,500 units and ending work in process inventory had 2,300 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