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 $13,400$ trusses

Direct materials: $100\%$ complete $ $10,280$

Conversion: $20\%$ complete $ $15,058$

Units started during February $17,800$ trusses

Units completed during February and transferred out $16,800$ trusses

Work$-$in$-$process inventory, February $29$

Direct materials: $100\%$ complete

Conversion: $40\%$ complete

Costs incurred during February

Direct materials $ $58,840$

Conversion $ $91,892$

Required

Using the FIFO 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. $($Do no round your intermediate calculations. Round your final answer to the nearest whole dollar.$)$

$1-$c$.$ Costs remaining in the Work$-$in$-$Process Inventory account. $($Do no round your intermediate calculations. Round your final answer to the nearest whole dollar.$)$

$2.$ Assume that you are the company$$s controller. The production department$$s 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 $40$ to $60\%$ to lower the unit costs, how much would unit cost be affected by this request? $($Round your answer to $4$ decimal places.$)$