EXERCISE 44 Assigning Costs to UnitsWeighted-Average Method LO44 Data concerning a recent periods activity in the Prep Department, the first processing department in a company that uses process costing, appear below: Materials Conversion Equivalent units in ending work in process inventory 2,000 800 Cost per equivalent unit $13.86 $4.43 A total of 20,100 units were completed and transferred to the next processing department during the period.