At Paul CableSource Materials are added at the beginning of the production process. The following information on the physical flow of units is available for the month of December: Beg Wip (60 percent complete) 85000 Started in December 1239888 Completed in December and xfer out 1157888 End Wip (80 percent complete) 167000 Cost Data for December is as follows: Beg Wip Direct Materials Costs $34,599 Conversion Costs 112300 Current Period Costs Direct Materials Costs 409000 Conversion Costs 1657000 a. Compute equivalent units for conversion cost calculation assuming Paul Cablesource uses Weighted Average method. b. Compute the cost per equivalent unit for materials and conversion costs for December. c. Finally assign the costs per equivalent unit to transfer out units and ending inventory.