Answer Questions 1-4 depends on the following information:

ABC manufactures music player that has two cost categories, direct materials and conversion costs. Each product must pass through the Assembly

Department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. The company uses weighted average costing

The following information is available for the month of March for the Assembly department.

Work in process, beginning inventory units 300

Conversion costs (30% complete) Units started during April units 800

Work in process, ending inventory: units 100 Conversion costs (50% complete)

The cost details for the month of March are as follows:

Work in process, beginning inventory:

Direct materials $345,000 Conversion costs $360,000

Direct materials costs added

during April $700,000

Conversion costs added during April$1,120,000

1- compute the total equivalent units for direct materials and conversion costs, respectively, for March?

2- What is the direct materials cost per equivalent unit during March?

3- What is the conversion cost per equivalent unit in March?

4- What amount of direct materials costs is assigned to the ending Work-in-Process account for March?