* A department had 200 units of beginning work-in-process, which are 60% as to direct materials and 100% complete as to conversion. * The department started 400 units during a given period. * The department completed and transferred out 350 units. * At the end of the period, there are 250 units remaining unfinished with 100% complete as to direct materials and 30% complete as to conversion. * Cost per equivalent unit for Direct materials is given as $60. * Cost per equivalent unit for Conversion is given as $200. Based on the weighted average method, a. The equivalent units as to Dire material are EUS. 6. The equivalent units as to Conversion are EUS. c. Cost of 350 completed units is $ d. Cost of 250 ending work-in-process units is $