Units Materials Conversion ? $4,850 $10.624 ? 46,600 62.400 Work in process Beginning inventory Added to production Completed and transferred out Ending inventory Cost per equivalent unit ? 2 42.000 42,000 60% complete 40% complete $0.42 $0.64 (a) Your answer is correct How many units were completed and transferred out of Work in Process inventory? (Round answer to decimal places es. 5.275) Units completed & transferred out 97300 e Textbook and Media Attempts unlimited (6) What cost should be led to the units transferred out of Work in Process Inventory (Roundaruwer to decimal places, 5,2750 Costassioned to the units transferred out