Ellis Ltd. produces hunting knives and uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 400 units. The costs and percentage completion of these units in beginning inventory were: % Complete 50% Direct Materials Conversion $ 5,628 $ 4,155 20% A total of 6,800 units were started and 6,100 units were transferred to the second processing department during the month. How many units are in ending WIP at the end of the period? Select V The following costs were incurred in the first processing department during the month: Direct Materials $ 28,140 Indirect Materials 19,487 Direct Labor 27,700 Indirect Labor 1,385 Depreciation Expense of Factory 2,770 Ellis Ltd applied FOH based on 75% of direct labor in any given period. The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs. Equivalent units of production for direct materials are Select] and for conversion costs are Select] The total cost per unit coming out of this department this month is Select] The amount (dollar wise) of goods transferred out from to this WIP department to the next department? Select] The amount (dollar wise) of the WIP account at the end of the period is [Select)