Production department \#5 has the following information for September

2. Production department #5 has the following information for September: Units completed and transferred out Units in ending work in process EFU as to direct materials costs EFU as to conversion costs 4,800 units 400 units 4,960 EFU (includes transferred out and ending WIP) 4,900 EFU (includes transferred out and ending WIP) Costs to be accounted for (includes beginning WIP and costs added): Direct materials S378,200 Conversion S356,475 A. B. Determine the cost of units completed and transferred out in September. Determine the cost of DIRECT MATERIALS in ending work in process for September.