answer this question with explanation only then i will upvote

following information is available on work in one of these departments, the Forming Department, during March Percentage Completed Units Materials Labour Man. OH Work in process, March 1 70,000 80% 55% 50% Started into production 460,000 Completed and transferred out 440,000 Work in process, March 31 90,000 50% 90% 90% Cost in the beginning work in process inventory and cost added during the month were as follows: Laben Work in process, March 1 Materials -Conversion Man Overhead $ 42,000 Cost added during March $ 39,000 $29,000 $440,500 $ 392,000 $167500 The Forming Department is the first department in the production process, after forming has been completed, the units are transferred to the Finishing Department Required: 1). Calculate a cost per equivalent unit for materials, labour and manufacturing overhead. (8 marks) 2). What is the value of ending work in process March 31? (8 marks)