Here is some information about the recent activities of the first production workshop, the preparation workshop, of a company that uses a uniform and continuous manufacturing costing system. Materials Raw material processing cost Equivalent production in work-in-progress at the end............. 300 100 Costs per equivalent unit........ .... $31.56 $9.32 A total of 1,300 units were completed and transferred to the following production facility during the period Calculate: A) the cost of the units transferred to the next production facility during the period B) the cost of work-in-process inventory at the end. Matires premires Cot de transformation Production equivalentes dans le stock de produits en cours la fin.......... 300 100 ***** 31.56 $ 9.32 $ Coots par unit quivalente