The following costs were incurred in the first processing department during the month: Direct Materials $ 28,140 Indirect Materials 19,487 Direct Labor 27,700 Indirect Labor 1,385 Depreciation Expense of Factory 2,770 Ellis Ltd applied FOH based on 75% of direct labor in any given period The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs. Equivalent units of production for direct materials are [ Select ] and for conversion costs are (Select] The total cost per unit coming out of this department this month is [Select] The amount (dollar wise) of goods transferred out from to this WIP department to the next department? [Select] The amount (dollar wise) of the WIP account at the end of the period is [Select] The following costs were incurred in the first processing department during the month: Direct Materials $ 28,140 Indirect Materials 19,487 Direct Labor 27,700 Indirect Labor 1,385 Depreciation Expense of Factory 2,770 Ellis Ltd applied FOH based on 75% of direct labor in any given period The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs. Equivalent units of production for direct materials are [ Select ] and for conversion costs are (Select] The total cost per unit coming out of this department this month is [Select] The amount (dollar wise) of goods transferred out from to this WIP department to the next department? [Select] The amount (dollar wise) of the WIP account at the end of the period is [Select]