Transferred-In Cost Golding's finishing department had the following data for July: Units transferred out Units in EWIP Equivalent units Transferred-In Materials Conversion 60,000 60,000 60,000 15,000 11,000 14,000 75,000 71,000 74,000 Costs: Work in process, July 1: Transferred-in from fabricating $2,100 Materials 1,500 Conversion costs 3,000 Total $6,600 Current costs: Transferred-in from fabricating $30,900 Materials 22,500 Conversion costs 45,300 Total $98,700