Based on customer interest in February, Santana expands her computer workstation furniture business to include mass production of standardized desks and chairs. She uses the weighted average method of process costing for these products. Desks are made in three processes: Cutting, Finishing, and Packaging. Information below is for the Cutting process for desks for February.

Cutting processDesks	Units
Beginning work in process inventory	0
Units started this period	80
Units completed and transferred to Finishing	60
Ending work in process inventory (100% complete for direct materials, 80% complete for conversion)	20

Required: 1. Compute equivalent units of production for both direct materials and conversion for February. 2. Compute cost per equivalent unit for both direct materials and conversion for February. 3. Assign costs to units transferred out to Finishing and to units in ending work in process inventory.