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

MaterialsConversion

Equivalent units in ending work in process inventory2,130830

Cost per equivalent unit$15.56$6.33

A total of 20,200 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.