Thompson Co. Uses the Weight average method of process costing for the production of wines. Most wines are harvest in September and processed in the following months. In the juicing departments in October, the WIP inventory was 80% complete with respect to both material and 15% conversion. By the end of the month they juiced 7,000 units (750ml of wine) and Ending WIP was 95% complete. Units Material Conversion WIP, beg 1000 $25,000 $7,000 80% 15% Units started into production 9500 Costs added in Oct $7,000 $45,000 Calculate the WACM EU Cost per EU Value of Ending Inventory