Abu Dhabi Food products reported the following information for the month of March 2020: Units Work In Process: Beginning inventory, March 1 5,000 (80% complete for Materials, 30% Conversion) Added to production 40,000 Completed and transferred out 42,000 Ending inventory, March 31 (70% complete for Materials, 40% Conversion 3,000 Costs Material Conversion Beginning inventory, March 31 $12,125 $21,000 Added to production during March $43,000 $93,480 REQUIRED: a. Calculate the equivalent units of production for Material and Conversion Costs. [6 marks] b. Calculate the cost per equivalent unit for material and conversion cost. [12 marks] c. Calculate total cost be assigned to the units completed and transferred out of Work in Process Inventory? [3 marks] d. Calculate total costs that would be assigned to the ending Work in Process Inventory? [4 marks]