During November, the following activities and cost flows were recorded for the first production department of a company that uses the FIFO method for its product costing purpose: a. All materials are added at the beginning of the process, and conversion costs are added evenly during the process. b. Beginning WIP had 800 units, 60% complete with respect to conversion. Costs in the beginning WIP included material costs of $5,600 and conversion costs of $2,210. c. During November, 9,200 units were started in process. Costs added during the period were materials, $67,160; and conversion, $41,490. d. At the end of November, total 9,500 units were completed and transferred-out to the next department. The remaining ending WIP was 40% complete with respect to conversion. What are the total equivalent units of production for materials and for conversion? Materials: 8.700: Conversion: 9,320 Materials: 9,600; Conversion: 9.680 Materials: 9.200: Conversion: 9,220 Materials: 10,000: Conversion: 9.380 What is the cost-per-equivalent unit which includes both materials and conversion costs (Choose the closest value to your answer)? $11.80 $12.65 $11.00 $11.14 What is the cost of ending Work-in-Process which includes both materials and conversion costs (Choose the closest value to your answer)? O $4,650 O $4,242 $4,750 O $4,550 Which of the following amount should appear in a journal entry to record the transfer of completed products to the next department (Choose the closest value to your answer)? $111,910 $104,100 $108,650 $111.680