IlIl In the Blank Questlon A manufacturing department completed and transferred to finished goods a total of 50,000 units. They also had 2,500 units in ending work in process inventory. Of this ending inventory, direct materials were 60 % complete and conversion costs were 20 % complete. Their cost per EUP for direct materials is $5.75 and $1.25 for conversion cost. The cost of units completed this period is Confidence Level Rate your confidence to submit your answer