3) Four Seasons Company makes snow blowers. Materials are added at the beginning of the process and conversion costs are uniformly incurred. At the beginning of September, the work-in-process is 40 percent complete and at the end of the month it is 60 percent complete for conversion costs. Other data for the month include: 1,500 2,000 3,000 Beginning work-in-process inventory units Units started units Units completed and placed in finished goods units Cost added during the period Cost of direct materials $245,000 Conversion costs $202,400 Beginning work-in-process costs: Materials $175,000 Conversion $76,000 Required: A) Determine the equivalent units of production for materials and conversion costs. B) Determine the cost per equivalent unit for materials and conversion costs. C) Prepare a production cost worksheet with supporting of process costing to show amount transferred out of WIP and the amount remaining in ending WIP