Problem $3$

Data concerning a recent period's activity in the Grinding Department, the first processing department in the company's production that uses process costing appears below.

$\backslash$table$[[,$Materials,Conversion$],[$Equivalent units of production in ending WIP,$4,000,1,500],[$Cost per equivalent unit,$$6\mathrm{.}50,$$$5\mathrm{.}00$