The Finishing Department started the month with 400 units in process, received 1,400 units from the Assermbly Department, and transferred 1,500 units to the finished goods storage area. All materials are added at the beginning of the process. The units in process at the end of the month are 65% complete in respect to conversion costs. The department uses the weighted average method. The Finishing Department incurred the following costs: EEB (Click the icon to view the costs.) 7. How many units are still in process at the end of the month? 8. Compute the equivalent units of production for the Finishing Department. 9. Determine the cost per equivalent unit for transferred in, direct materials, conversion costs, and total costs. Data Table 10. Determine the cost to be transferred to Finished Goods Inventory UNITS Units to account for Beginning WIP Added this month Total Units In Materials Costs 4,360 S Transferred In Direct Materials Conversion Costs Tota 520 1,450 6,330 S 15,260 $ 1,820 2,618 19,698 $ 19,620 2,340 4,068 26,028 Beginning work-in-process Transferred in Total units to account for Print Done Units accounted for: Completed and transferred out Ending work-in-process Total units accounted for