a. Compute the equivalent units of production (EUP) for both direct materials and conversion. Direct Materials Completed and transferred out Ending work in process Equivalent units of production Conversion Percent Units Complete EUP Percent Complete EUP 23,000 100% 23,000 100% 23,000 7,000 100% 7,000 40% 2,800 30,000 25,800 b. Calculate the costs per equivalent unit of production for both direct materials and conversion. Costs of beginning work in process Costs added this period Total costs Costs per equivalent unit of production Direct Materials $45,000 Conversion $56,320 375,000 341,000 $420,000 $397,320 per EUP per EUP c. Using the weighted average method, assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process inventory. Cost Assignment and Reconciliation Completed and transferred out EUP Cost per EUP Total cost Direct materials Conversion Total Completed and transferred out Ending work in process EUP Direct materials Conversion Cost per EUP Total cost $0.00 $0.00 Total cost of ending work in process Total costs accounted for Students: The scratchpad area is for you to do any additional work you need to solve this question or can be used to show your work. Nothing in this area will be graded, but it will be submitted with your assignment.