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 4,700 trusses Direct materials: 100% complete $ 11,180 Conversion: 40% complete $ 15,958 Units started during February 18,700 trusses Units completed during February and transferred out 17,700 trusses Work-in-process inventory, February 29 Direct materials: 100% complete Conversion: 28% complete Costs incurred during February Direct materials $ 59,740 Conversion $ 92,792 Required Using the FIFO method, calculate the following 1-a Costs per equivalent unit. (Round your answers to 4 decimal places.) 1-5. 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 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? (Round your answer to 4 decimal places.) Direct Materials Conversion 1-a. Cost per EU 1- Cost of goods completed and transferred out 1. Costs remaining in the WIP inventory account 2 The weighted average cost per equivalent unit by