Next question At the end of the month, Michael Company calculated equivalent units of production in the Packaging Department as shown below: UNITS Units accounted for Equivalent Units Direct Materials Costs Equivalent Units Conversion Costs Comped and trandmed 56.000 56,000 50,000 OLE Ending work-in-process 5,000 61,000 3,000 5,000 61,000 59.000 The cost per equivalent unit of production using the weighted-average method is $6 for direct material costs and $7 for conversion costs. What is the cost of ending work-in-proces ared out? OA $51,000 and $728,000 O $51,000 and $672,000 OC. $42 and $728.000 00 $728,000 and $35.000