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:

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.$)$

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.$)$