2. The following information applies to ALL parts of Process Costing question. (Process Costing)

Surf Products Company uses an automated process to clean and polish its souvenir items. Direct materials are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process. For March-2021, the company had the following activities:

Beginning WIP inventory (Direct materials 100%, Conversion costs 25%)	3,000 units
Units placed into production in March	12,000 units
Ending WIP inventory (Direct materials 100%, Conversion costs 60%)	5,000 units
Cost of beginning work in process - Direct materials	$2,100
Cost of beginning work in process Conversion costs	$485
Direct material costs, March.	$9,000
Conversion costs, March.	$10,045

Required:

(a) Assuming that the company uses weighted average product cost system, calculate the units production cost for materials and conversion costs and value the cost of ending work in process and the units transferred out in March.