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1B-Data concerning a recent periods activity in the Prep Department, the nurse processing department in a company that uses
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Cost of units transferred out Cost of ending work in process inventory $ $ Material Conversion 278,586 $ 89,043$ 27,720 $ 3,5

Cost of units transferred out = (20,100*$13.86) + (20,100*$4.43) = $278,586 + 89,043 = $367,629

Cost of units in ending inventory= (2,000*$13.86) + (800*$4.43) = $27,720 + 3,544 = $31,264

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