2. Turner Company employs process costing for its manufacturing operations and uses the Weighted Average method in its process costing system. The following data concern the operations in February. Percentage of Completion Units Direct Materials Conversion Costs Work-in-process beg. February 1st 500 80% 25% Started during February 5,500 Units Completed and Transferred out 3,800|| Work-in-process end, February 30th 2,200 55% 45% Costs in the WIP, February 1st Materials Cost $8,400 Conversion Cost $4,000 Total Cost $12,400 Costs added during February 30th Materials Cost $220,900 $350,100 Conversion Cost Total Cost $571,000 Required: [5 marks] a. Calculate number of equivalent units of production for materials and conversion [3 marks]. b. Calculate the cost per equivalent unit for materials and conversion (consider two decimals) [1 mark]. c. Calculate the total cost of completed and transferred out units [1 mark]