Annin Laboratories uses the weighted-average method to account for its work-in-process inventories. The accounting records show the following information for February:

Beginning WIP inventory
Direct materials	$ 21,553
Conversion costs	7,105
Current period costs
Direct materials	123,992
Conversion costs	55,520

Quantity information is obtained from the manufacturing records and includes the following:

Beginning inventory	6,000	units	(40% complete as to materials, 15% complete as to conversion)
Current period units started	44,200	units
Ending inventory	13,000	units	(75% complete as to materials, 35% complete as to conversion)

Required:

Compute the equivalent units for the materials and conversion cost calculations.

Compute the cost per equivalent unit for direct materials and conversion costs.

Compute the cost of goods transferred out and the ending inventory for February using the weighted-average method.