2. (3.5 points) Williams Corporation's Department A has the following information: % Completed Costs Beginning work in process: 6,000 units Direct Materials 80 $43,708 Conversion 40 35,550 New Units Started: 28,000 units Direct Materials Conversion 112,000 88,200 Ending work in process: 2,000 units Direct Materials Conversion 580 60 50 Required: Use weighted-average method to calculate: (a) (1 points) Equivalent units for material and conversion, respectively.| (b) (1 points) Cost per equivalent unit, (keep two decimal digits). (c) (0.5 point) Costs of units transferred out, (keep two decimal digits). (d) (1 point) If the cost per EU under FIFO is $6.82. What can you infer about Williams's production costs?