The beginning work in process had processing costs of $20,000. During the month, an additional $580,000 in processing costs were incurred. Materials and conversion costs are incurred at the same rate. Requited: 1) What are the equivalent units for processing costs for the Packaging Department for the month? 2) What is the cost per equivalent unit for the month? 3) What is the total cost of the units completed and transferred out of Packaging? 4) What is the total cost of the units in ending work in process inventory? Berry Manufacturing uses a process costing system. Information regarding units processed and processing costs for the Packaging Department for the most recent period are given below: Number Percentage of Units Complete Beginning work in process inventory 2,400 25% Units started into production 20,000 Units completed and transferred out of Packaging 18,800 Ending work in process inventory 3,600 35%