644 Alvis Construction Supply Company has a department that manufactures wood trusses (wood frames used in the construction industry). The following information is for the production of these trusses for the month of February: Work in process inventory, February 1 4,000 trusses Direct materials costs: 100% complete $100,000 Conversion: 20% complete $150,000 Units started during February 18,000 trusses Units completed during February and transferred out 17,000 trusses Work in process inventory, February 29 Direct materials: 100% complete Conversion costs: 40% complete Costs incurred during February Direct Materials $59,500 Conversion $92,250 Using the FlFO method, calculate the following: [5] Costs per equivalent units [6] Costs of goods completed and transferred out. [2} Cost remaining in the ending work in process inventory