3,200 bricks $ 10,480 $ 15,258 18,000 bricks 17,000 bricks Work-in-process inventory, February 1 Direct materials: 100% complete Conversion: 40$ complete Units started during February Units completed during February and transferred out Work-in-process inventory, February 29 Direct materials: 100% complete Conversion: 20% complete Costs incurred during February Direct materials Conversion $ 59,040 $ 92,092 Required Using the weighted average method, 1-a. Calculate the costs per equivalent unit. (Round your answers to 4 decimal places.) 1-b. Calculate the cost of goods completed and transferred out (Round "Cost per EU" to 4 decimal places. Round final answer to nearest whole dollars.) 1-c. Calculate the costs remaining in the Work-in-Process Inventory account. (Round "Cost per EU" to 4 decimal places. Do not round other intermediate calculations. Round final answer to nearest whole dollars.) 2. Assume that you are the company's controller. The manufacturing department's February equivalent unit cost is higher than its manager expected. Consider a hypothetical scenario where the manufacturing manager approaches you and asks you to increase the ending inventory completion percentage from 20 to 40% to lower unit cost, by how much would the unit cost be affected? (Round your answer to 4 decimal places.)