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

Equivalent units of production in ending work in process 2,100970

Cost per equivalent unit $13.00$4.95

A total of 20,600 units were completed and transferred to the next processing department during the period.

Required:Compute the cost of the units transferred to the next department during the period and the cost of ending work in process inventory

material / conversion

Materials Conversion Total Cost of ending work in process inventory

$

Cost of units transferred out

$