Data concerning a recent periods activity in the Prep Department, the first processing department in a company that uses process costing, appear below:

	Materials			Conversion
Equivalent units in ending work in process inventory		2,080			820
Cost per equivalent unit	$	14.16		$	4.53

A total of 21,600 units were completed and transferred to the next processing department during the period.

Required:

1. Compute the cost of ending work in process inventory for materials, conversion, and in total.

2. Compute the cost of the units completed and transferred out for materials, conversion, and in total.

		Materials	Conversion	Total
1.	Cost of ending work in process inventory
2.	Cost of units transferred out