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 3,700 trusses

Direct materials: 100% complete$10,180

Conversion: 20% complete$14,958

Units started during February17,700 trusses

Units completed during February and transferred out16,700trusses

Work-in-process inventory, February 29

Direct materials: 100% complete

Conversion: 40% complete

Costs incurred during February

Direct materials $58,740

Conversion $91,792

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. Costsremaining 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.)