Data concerning a recent period's activity in the Prep Department, the first processing department in a company that uses process costing, appear below: Materials Conversion 800 Equivalent units in ending working in 2,000 process inventory Cost per equivalent unit $14.00 $5.00 A total of 20,100 units were completed and transferred to the next processing department during the period. Required: a) Compute the cost of ending work in process inventory for materials, conversion and in total. b) Compute the cost of the units completed and transferred out for material, conversion, and in total.