For each of the following 2 independent cases, determine the units or equivalent units requested (assuming weighted-average costing). 1. During the period, 8,700 units were transferred into the department. The 12,500 units transferred out were charged to the next department at an amount that included $25,000 for direct materials costs. The ending inventory was 25 percent complete with respect to direct materials and had a direct materials cost of $5,400 assigned to it. How many physical units are in the ending inventory? (Do not round intermediate calculations. Round your final answer to the nearest whole number.) 2. Beginning inventory consisted of 20,000 units with a direct materials cost of $54,300. The equivalent work represented by all direct materials costs in the WIP Inventory account amounted to 68,000 units. Ending inventory had 25,000 units that were 20 percent complete with respect to materials. The ending inventory had a $16,250 direct materials cost assigned. What was the total materials cost incurred this period? (Do not round intermediate calculations. Round your final answer to the nearest dollar amount. Omit the "$" sign in your response.)