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a. Compute the equivalent units of production for both direct materials and conversion. b. Compute the cost per equivalent unit for both direct materials and conversion. c. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process inventory. Complete this question by entering your answers in the tabs below. Compute the equivalent units of production for both direct materials and conversion. Note: Round "Cost per EUP" to 2 decimal places. Cost assignment-Weighted average