25 points. Rodgers, Inc., which only has one production department, began work on 2,000 units last month, and also finished work on 500 units from beginning Work in Process inventory (which was 70% complete). Of the 1,800 units that were completed last month, 200 units were spoiled. The normal spoilage rate is 3% of good units. All direct materials are added at the beginning of the production process, while conversion costs are incurred evenly throughout the production process. Prior period costs in beginning work in process inventory were $20,000 for direct materials and $50,000 for conversion. Current period costs were $100,000 for direct materials and $179,100 for conversion. Ending work in process inventory was 25% complete. Rodgers uses the weighted average method of process costing. Find the following: _________________________________ a. Cost per equivalent unit for direct materials _________________________________ b. Cost per equivalent unit for conversion _________________________________ c. The value of good units completed and transferred out _________________________________ d. The value of abnormal spoilage _________________________________ e. The value of ending work in process inventory Show all work.