Alvis Construction Supply Company has a department that manufactures wood trusses (wood frames used in the construction industry). The following information is for the production of these trusses for the month of February:

Work-in-process Inventory, February 1st	4,000 trusses
Direct Materials Cost: 100% Complete	$100,000
Conversion: 20% Complete	$150,000
Units started during February	18,000 trusses
Units completed during Feb. & Transferred Out	17,000 trusses
Work-in-process inventory, February 29
Direct Matierals: 100% Complete
Conversion: 40% Complete
Costs incurred during February
Direct Materials	$59,500
Conversion	$92,250

Required Using the weighted-average method, calculate the following:

1. Costs per equivalent unit.

2. Cost of goods completed and transferred out.

3. Cost remaining in the ending work-in-process inventory.