Handy Inc. began March with 24,000 units in Work in Process (WIP) Inventory. An additional 32,000 units were started during the month, 12,000 of which were completed and transferred out during March. The units remaining in WIP Inventory at the end of March, and were at varying levels of completion as follows: A. Calculate the equivalent units for direct materials, direct labor, and overhead. B. Calculate the cost per equivalent unit for direct materials, direct labor, and overhead. C. What is the cost of the units left in ending WIP? D. What is the cost of completed units (transferred out)? E. Why do companies calculate the EUP