Fill in the blanks. Given the following data, determine the cost per equivalent unit and use this cost data to determine the cost of ending WIP inventory and units transferred into finished goods. Answers must be entered as numbers only without spaces, dollar signs, commas, etc. Example: 50000 or 2.20 or.94) Production Fabrication Co. Equivalent Units of Production Materials Labor Overhead Units transferred to next process... 350,000 350,000 350,000 Ending WIP Inv. (80,000 units x 50% complete; labor 80,000 units 40.000 x 25% complete; overhead 80,000 units x 25% complete) 20,000 20,000 Equivalent units of production 410,000 370,000 370,000 Production Fabrication Co. Costs Per Equivalent Unit Materials Labor Overhead Costs: Costs beginning WIP Inventory 92,000 21,000 37,000 Costs added this period 810,000 325,000 540,000 Total Costs: 902,000 345,000 677,000 Equivalent units of production 410,000 370,000 370,000 Total Costs: 902,000 345,000 677,000 Equivalent units of production 410,000 370,000 370,000 Cost per unit (5pts) (5pts) (4pts Project Fabrication, Co. Costs of Ending WIP Inventory and Units Transferred Out Ending WIP Inventory: Materials Labor Overhead Total Equivalent units of production 40,000 20,000 20,000 Cost per equivalent unit (3pts) (3pts) (3pts) Cost of ending WIP inventory (round to nearest dollar) 143298 (3pts) (3pts) (3pts) Units of completed and transferred out: Units transferred to the next dept. 350.000 350,000 350,000 350,000 Cost per equivalent unit (3pts) (3pts) (3pts) Cost of units completed and transferred out (round (3pts) to the nearest dollar) 1,739,500 (3 pts (3pts)