3. (15 points) Triangle Corporation is a biotech company based in Cary, North Carolina. It makes a cancer-treatment drug in a single processing department. Direct materials are added at the start of the process. Conversion costs are added evenly during the process. Triangle Corporation uses the weighted-average method of process costing. The following information for July 2022 is available. a Degree of completion: direct materials, 100%; conversion costs, 20%. b Degree of completion: direct materials, 100%; conversion costs, 60%. (Show all your work from Steps 1 to 5 of Process Costing)| a. Calculate the cost per equivalent unit for direct materials and conversion costs. b. Summarize total costs to account for, and assign total costs to units completed (and