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 1		4,900	trusses
Direct materials: 100% complete	$	11,380
Conversion: 30% complete	$	16,158
Units started during February		18,900	trusses
Units completed during February and transferred out		17,900	trusses
Work-in-process inventory, February 29
Direct materials: 100% complete
Conversion: 30% complete
Costs incurred during February
Direct materials	$	59,940
Conversion	$	92,992

Required

Using the weighted-average method, calculate the following:

1-a. Costs per equivalent unit. (Round your answers to 4 decimal places.)

1-b. Cost of goods completed and transferred out. (Round "Cost per EU" to 4 decimal places. Round final answer to nearest whole dollars.)

1-c. Costs remaining in the Work-in-Process Inventory account. (Round "Cost per EU" to 4 decimal places. Do not round other intermediate calculations. Round final answer to nearest whole dollars.)

2. Assume that you are the companys controller. The production departments February equivalent unit cost is higher than expected. If the manager of the first department asks you to do him a favor by increasing the ending inventory completion percentage from 30 to 50% to lower the unit costs, how much would unit cost be affected by this request? (Round your answer to 4 decimal places.)

Direct Materials Conversion 1-a. Cost per EU 1-b. Cost of goods completed and transferred out 1-c. Costs remaining in the WIP Inventory account 2. The weighted average cost per equivalent unit by