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Data concerning a recent period's activity in the Prep Department, the first processing department in a company that uses process costing, appear below:
Materials
Conversion
Equivalent units of production in ending work in process
500
140
Cost per equivalent unit
$31.64
$9.15
A total of 1,500 units were completed and transferred to the next processing department during the period.
Total
Cost of units transferred out
$
Cost of ending work in process inventory
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