The molding department at Varian began January with 80,000 units in WIP inventory. An additional 90,000 units were started during the month, 30,000 of which were completed and transferred out. A total of 60,000 units remained in WIP inventory at the end of January and were at the following varying levels of completion. The following cost information is for the Molding department at Varian for January. Calculate the equivalent units for direct materials, direct labor, and overhead. Calculate the cost per equivalent unit for direct materials, direct labor, and overhead. Assign costs to units transferred out and to units in ending WIP inventory