Asaya Clothing, Inc., is a manufacturer of winter clothes. It has a knitting department and a finishing department. This exercise focuses on the finishing department. Direct materials are added at the end of the process. Conversion costs are added evenly during the process. Asaya uses the weighted-average method of process costing. The following information for June 2017 is available.

I need help with requirement 3. All the correct answers are already shown, but this part confused me and I don't know how to get these numbers myself. Can you please show all your work and focus only on requirement 3. The other information is for reference.

i X Data Table A 1 B D E Physical Units Transferred-In Direct Conversion (tons) Costs Materials Costs 100 $ 110,000 $ 0 $ 40,000 100% 0% 60% 135 2 Work in process, beginning inventory (June 1) Degree of completion, beginning work in 3 process 4 Transferred-in during June 5 Completed and transferred out during June 6 Work in process, ending inventory (June 30) Degree of completion, ending work in process 8 Total costs added during June 165 70 7 100% 0% 70% $ 165,000 $ 37,125 $ 84,150 Print Done Requirement 1. Calculate equivalent units of transferred-in costs, direct materials, and conversion costs. (Enter a "0" for any zero balances.) Equivalent Units Physical Units Transferred-In Direct Conversion (tons) Costs Materials Costs Work in process, beginning inventory (June 1) 100 135 Transferred in during June 235 To account for Completed and transferred out during June 165 165 165 Work in process, ending inventory (June 30) 235 Accounted for 235 165 Equivalent units work done to date 165 70 70 0 49 214 Requirement 2. Summarize the total costs to account for, and calculate the cost per equivalent unit for transferred-in costs, direct materials, and conversion costs. Begin by summarizing the total costs to account for. (Enter a "0" for any zero balances.) Total Transferred-In Direct Conversion Production Costs Costs Materials Costs Work in process, beginning 150,000 $ 110,000 $ 0 $ 40,000 Costs added in current period 286,275 165,000 37,125 84,150 Total costs to account for 436,275 $ 275,000 $ 37,125 $ 124,150 Calculate the cost per equivalent unit for transferred-in costs, direct materials and conversion costs. (Round your answers to the nearest cent.) Transferred-In Direct Conversion Costs Materials Costs Costs incurred to date $ 275,000 $ 37,125 $ 124,150 Divide by Equivalent units of work done to date 235 165 214 1,170.21 $ 225.00 $ 580.14 Cost per equivalent unit Requirement 3. Assign costs to units completed (and transferred out) and to units in ending work in process. (Enter a "0" for any zero balances. Round your answers to the nearest whole dollar.) Total Transferred-In Direct Conversion Production Costs Costs Materials Costs Assignment of costs: Completed and transferred out $ 37,125 $ 325,933' $ 110,342 193,085 81,915 95,723 28,427 Work in process, ending 436,275 275,000 37,125 124,150 Total costs to account for