9. John Deere Manufacturing Company produces the 9RX tractors with 30- or 36-inch tracks and uses the weighted-average method in its process costing system for the 36-inch tracks. This month, the beginning inventory in the first processing department consisted of 1,855 units. The costs and percentage completion of these units in beginning inventory were: Materials costs Conversion costs Percent Cost Complete $ 7,818.12 65% $ 82,620.17 30% A total of 18,455 units were started and 17,500 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs Cost $ 192,100 Conversion costs $ 297,181 The ending inventory was 60% complete with respect to materials and 70% complete with respect to conversion costs. 1. What are the equivalent units for materials? Conversin costs A total of 18,455 units were started and 17,500 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs Cost $ 192,100 $ 297,181 Conversion costs The ending inventory was 60% complete with respect to materials and 70% complete with respect to conversion costs. 1. What are the equivalent units for materials? 2. What are the equivalent units for conversion? 3. What is the cost per equivalent units for material? (round to 2 decimals) 4. What is the cost per equivalent unit for conversion? (round to 2 decimals) 5. What is the total cost assigned to the units transfer out? 6. What is the total cost assigned to the units in work-in-process