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 $13,500$ trusses

Direct materials: $100\%$ complete $ $10,180$

Conversion: $40\%$ complete $ $14,958$

Units started during February $17,700$ trusses

Units completed during February and transferred out $16,700$ trusses

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

Direct materials: $100\%$ complete

Conversion: $20\%$ complete

Costs incurred during February

Direct materials $ $58,740$

Conversion $ $91,792$

Required:

Using the weighted$-$average method, calculate the following: $1-$a Cost per equivalent unit. $1-$b Cost of goods completed and transferred out. $1-$c Costs remaining in the Work$-$in$-$Process Inventory account. $2)$ Assume that you are the company's controller. The production department's February equivalent unit cost is higher than exptected. If the manager of the first department asks you to do him a favor by increasing the ending inventory completion percentage from $20$ to $40\%$ to lower the unit costs, how much would unit cost be affected by this request?