3) Audrey Auto Accessories manufactures plastic moldings for car seats. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Data for Department A for February 2017 are: Work in process, beginning inventory, 35% converted 400 units Units started during February 900 units Work in process, ending inventory: 300 units 25% complete as to conversion costs 100% complete as to materials Costs for the Department A for February 2017 are: Work in process, beginning inventory: Direct materials $606,000 Conversion costs $159,000 Direct materials costs added during February $4,009,000 Conversion costs added during February $2,255,000 Compute the following using average method: a) Units completed and transferred out. b) Total cost to account for. c) Equivalent units with respect to direct materials and conversion costs. d) Cost per direct materials equivalent units and cost per conversion cost equivalent units. e) Total cost assigned to units completed and transferred out. f) Total cost assigned to units in ending inventory.