Units Materials WIP inventory, beginning 5,000 $4,320 Units started during the month 45,000 WIP inventory, ending 8,000 Costs added during the month $52,800 The beginning WIP inventory was 80% complete with respect to materials. The ending WIP inventory was 75% complete as to materials. Required: Show your work in the space allotted. 1. Calculate the cost of materials only for the goods transferred to the next department. 2. Calculate the cost of materials only in the ending WIP inventory