At Weston's foods, 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) Started in December Completed in December and xfer out End Wip (80 percent complete) 85,000 1,239,888 1,157,888 167,000 Cost Data for December is as follows: $34,599 112,300 Beg Wip Direct Materials Costs Conversion Costs Current Period Costs Direct Materials Costs Conversion Costs 409,000 1,657,000 a. Compute equivalent units for conversion cost calculation assuming Westons Foods 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