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 Second Cost of work in process inventory at the beginning of the period Equivalent units in the ending work in process inventory Equivalent units required to conplete the beginning work in process inventory Cost per equivalent unit for the period Materials $ 2,800 320 690 $ 3.20 Conversion 3 720 260 1,260 $ 0.70 BOOK A total of 25,800 units were completed and transferred to the next processing department during the period. Beginning work in process inventory consisted of 2.000 units and ending work in process inventory consisted of 1300 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 Materials Conversion TOLAT 1 Confeting work in process inventory 2. Cost of the need to the department