3. Determine the costs to be assigned to the units transferred out and the units still in process. mul places. LO E3-18 Calculating Cost per Equivalent Unit (Weighted Average Method) Canyon Company's Assembly Department has the following production and manufacturing infor- mation for February Units 28,000 in beginning inventory that are 100 percent complete for materials and 20 percent for conversion 44,600 units finished and transferred out. 17,500 units in ending inventory that are 100 percent complete for materials and 45 percent complete for conversion. Costs Materials Conversion Beginning $13,500 $ 47,200 Current 30,000 111,400 Required: Calculate cost per equivalent unit using the weighted-average method. Round your answer to five decimal places