Data concerning the recent period's activity in the Prep Department, the first Processing department in a company that uses process costing appears below: Materials Conversion --------------------------------------------------------------------------------------------- Equivalent units of production in ending work in process 400 200 Cost per equivalent unit $30.20 $8.45 A total of 1,400 units were completed and transferred to the next processing department during the period. Compute the cost of the units transferred to the next department during the period and the cost of ending work in process inventory. Ending work in process Inventory=? Cost of Units completed and transferred Out=