Based on customer interest in February, Santana expands her computer workstation furniture business to include mass production of tandardized desks and chairs. She uses the weighted average method of process costing for these products. Desks are made in hree processes: Cutting. Finishing, and Packaging. Information below is for the Cutting process for desks for February. Cutting process-Desks Beginning work in process inventory Units started this period Units completed and transferred to Finishing Ending work in process inventory (10es complete for direct materials, 8ev cosplete for conversion) Units 120 120 95 25 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 transferted out to finishing and to units in ending work in process inventory. Complete this question by entering your answers in the tabs below. Compute equivalent units of production for both direct materials and conversion for February