6.47 Equivalent Units, FIFO, Weighted Average Marsa Co. uses a weighted average process costing system. The following LO1, LO2 data are for the production department for the month of February. Units 2,000 Work in process, beginning Materials Conversion (% complete) (% complete) $4,500 $4,800 (60%) (60%) 34,000 Units started into production Costs added in February $70,000 $70,000 The February ending work-in-process inventory was 75% complete with respect to both materials and conversion costs. REQUIRED A. What is the number of units in the February ending work-in-process inventory, assuming that 30,000 units were transferred out? B. Assume that 30,000 units were transferred out and the number of units in the February ending work-in-process inventory was 8,000. What is the equivalent number of units produced for materials for the month of February? C. Assume that the equivalent number of units produced for materials for the month of February was 35,550. What is the unit cost of production for February (rounded to the nearest cent)