Beth Electronics makes CD players in three processes: assembly, programming, and packaging. The Assembly Department had no Work in process on May 31. During June, the assembly department completed 90,000 CD players. There were 30,000 units in ending inventory which were 60% complete with respect to materials and 30% complete with respect to conversion costs. During June, the assembly department accumulated materials $291,600 and conversion costs of $148,500. (a) Calculate the cost per equivalent unit for materials and conversion costs. (b) Calculate the cost of goods transferred out. (c) What is the value of the ending inventory