On March 1 the Prentiss Co.had 500 units in inventory of the Work in Process 2. Those units were 30% complete. During March 6,200 units were transferred in from Dept. I and 5,900 units were transferred out to Finished Goods. Units remaining in Dept. 2 inventory are estimated to be 60% complete Material is added at the beginning of the process in Dept. 2 The Work in Process-Dept. 2 account for the month is given below. Find equivalent units for materials and for conversion costs (labor and overhead), the costs per equi prepare a Cost of Production Report. Prepare entries to transfer units to Finished goods for the prepare a and for coversi count the nits in beginning inventory and for units started and finished in March. valentunit,and , Work in Process-Dept. 2 3/1 inv $2,000 Mat'l 19,220 36,757 Equivalent units-Material Equivalent units-Conversion costs Cost per Eq. Unit-Material Cost per Eq. Unit-Conversion costs Prepare a Cost of Production Report for Dept. 2 for the month of March: Entry (1) to transfer units in beg, inv. to Finished Goods Cost per unit for these Entry (2) to transfer units started and finished to Finished Goods Cost per unit for these