Required information [The following information applies to the questions displayed below.] Sanyo Corporation manufactures a popular model of business calculators in a suburb of Seoul, South Korea. The production process goes through two departments: assembly and testing. The following information (in thousands of South Korean currency, the won) pertains to the testing department for the month of July. Work-in-Process Inventory, July 1 Transferred-in costs Direct materials Conversion 6,000 units 97,550 won (100% complete) 34,725 won (100% complete) 48,560 won (80% complete) During the month of July, 15,000 units were transferred in from the assembly department at the cost of 149,200 won, and the testing department added costs of 210,520 won, as follows: Direct materials Conversion 96,720 won 113,800 won During the month, 18,000 units were completed and transferred to the warehouse. At July 31, the completion percentage of Work-in-Process was as follows: Direct materials Conversion 908 608 Required Using the weighted average method, compute the following: 1. Equivalent units for transferred-in, materials, and conversion. 2. Cost per equivalent unit for transferred-in, materials, and conversion. (Round "Cost per EU" answers to 2 decimal places.) 3. Cost of inventory that was completed and transferred out of the department. 4. Cost of the ending Work in Process (showing how much of the cost consisted of transferred-in, direct materials, and conversion), Weighted Average