3. Crown Company uses Process Costing and the Weighted Average Method. The first department is Assembly and it has (1) Materials and (2) Conversion. The following information is available for January 2023. Beginning Work in Process had 20,000 units. They were 100% complete in Materials and 75% complete in Conversion. Ending Work in Process had 40,000 units. They were 100% complete in Materials and 25% complete in Conversion. 180,000 units were started into production in January. 160,000 units were completed and transferred out. Beginning Work in Process had $25,200 costs in Materials and $24,800 costs in Conversion. Costs added during January were $334,800 in Materials and $238,700 in Conversion. REQUIRED: A.) Compute equivalent units of production for Materials and for Conversion for January. B.) Compute the cost per equivalent for Materials and for Conversion for January. C.) Compute the cost of ending work in process inventory for Materials, for Conversion, and in total for January. D.) Compute the cost of units transferred out for Materials, for Conversion, and in total for January. E.) Prepare a cost reconciliation for the Assembly Department for January. HINT: Keep the Materials and Conversion columns separate until getting to the January totals and cost reconciliation. Use a format similar to the one shown on page 203 in the textbook