Things to remember:

cost per equivalent whole unit = cost per equivalent unit for CC + cost per
equivalent unit for Mat
Cost transferred to next department = (units transferred out) * (cost per
equivalent whole unit)
Cost of ending WIP in this department = (ending WIP)(%Mat)(cost per EU for Mat)
+ (again for CC)

Opportunity Cost = Contribution Margin of external sale = Selling Price Variable

Cost
Make or buy