The Finishing Department started the month with 400 units in process, received 1,400 units from the Assembly 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: (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 Beginning work-in-process 520 S 1,450 S 6,330 19,698 $19,620$2,340 4,068$26,028 $ 4.360 $ 15,260 2,618 Beginning WIP Added this month Total Costs added during the period 1,820 Total costs to account for Divided by: Total EUP Cost per equivalent unit 10. Determine the cost to be transferred to Finished Goods Inventory Begin by determining the formula to calculate the total cost to be transferred to Finished Goods Inventory Transferred In Direct Materials Conversion Costs Total 4,360 $ 520 1,450 6,330 $ 15,260 1,820 2,618 19,698 $ 19,620 2,340 4,068 26,028 1.800 1,800 1,695 10.90 1.30 S 2.40 $ 14.60 PrintDone Costs transferred to Finished Goods Inventory