(3.5 points) Talamoto Co. manufactures a single product that requires two types of material. Work-in-process inventory, September 1 32,000 units Conversion - 70% completed Work-in-process inventory, September 30 20,000 units Conversion 50% completed Units started into production 72,000 units Units completed and transferred out ? units Costs: Work-in-process inventory, September 1 Material P $ 80,000 Material Q 104,800 Conversion 142,440 Costs added during September: Material P $180,000 Material Q 165,600 Conversion 365,160 Material, P and O. is all added at the beginning of work in the process account (In other words, material is 100% complete). (0.5 point) What are the units finished and transferred out? Use weighted-average method to answer the following questions: (2) (0.5 point) What are the total equivalent units for Material P? (3) (0.5 point) What is the cost per equivalent unit for Material Q? (4) (0.5 point) What is conversion cost per equivalent unit? (5) (1.5 point) What is the cost of goods completed and transferred out