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 13,300trussesDirect materials: 100% complete$10,380Conversion: 30% complete$15,158Units started during February17,900trussesUnits completed during February and transferred out16,900trussesWork-in-process inventory, February 29Direct materials: 100% completeConversion: 30% completeCosts incurred during FebruaryDirect materials$58,940Conversion$91,992

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. Costsremaining 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 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 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.)