BigSmoker Incorporated produces hardwood pellets for barbecue aficionados. BigSmoker uses the weighted$-$average method of process costing. All direct materials are assumed to be added at the beginning of the period, while conversion costs are added uniformly throughout production. BigSmoker had $20,000$ units in beginning work$-$in$-$process inventory on February $1.$ During February, production was started on an additional $320,000$ units. Ending work$-$in$-$process $($EWIP$)$ at the end of February was $40,000$ units.

Management estimates that beginning work$-$in$-$process inventory was $100$ percent complete for direct materials and $25$ percent complete for conversion costs. Ending work$-$in$-$process inventory was estimated to be $100$ percent complete for direct materials and $75\%$ complete for conversion costs.

Costs incurred during January for February's beginning work$-$in$-$process $($BWIP$)$ units totaled $$120,000$ for direct materials and $$50,000$ for conversion costs.

During February, production costs included $$2,200,000$ in direct materials and $$1,500,000$ for conversion costs.

Required:

$\backslash$table$[[$Question$,$Answer$],[$a$.$ How many units were completed in February?,,$300,000,$units$],[$b$.$ What are BigSmoker equivalent units for direct materials?,,$340,000,$units$],[$c$.$ What are BigSmoker equivalent units for conversion costs?,,$330,000,$units$],[$d$.$ What are the total costs to account for?,$$,3,870,000\mathrm{.}00,],[\backslash$table$[[$e$.$ What is the cost per equivalent unit for direct materials? Note: Do not round$],[$intermediate calculations. Round your final answer to $2$ decimals.$]],$$$,6\mathrm{.}82,],[\backslash$table$[[$f$.$ What is the cost per equivalent unit for conversion costs? Note: Do not round$],[$intermediate calculations. Round your final answer to $2$ decimals.$]],$$$,4\mathrm{.}70,],[\backslash$table$[[$g$.$ What is the cost of producing a complete unit in the current period? Note: Do not round$],[$intermediate calculations. Round your final answer to $2$ decimals.$]],$$$,11\mathrm{.}52,],[\backslash$table$[[$h$.$ What is the cost of direct materials transferred out of production during the period?$],[$Note: Do not round intermediate calculations. Round your final answer to $2$ decimals.$]],,,],[\backslash$table$[[$i$.$ What are the total conversion costs transferred out of production during the period?$],[$Note: Do not round intermediate calculations. Round your final answer to $2$ decimals.$]],,,],[\backslash$table$[[$j$.$ What are the total conversion costs in ending work$-$in$-$process $($EWIP$)$ at the end of the$],[$period$?$ Note: Do not round intermediate calculations. Round your final answer to $2]],,,]]$