BigSmoker Incorporated produces hardwood pellets for barbecue aficionados. BigSmoker uses the first in$,$ first out $($FIFO$)$ 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 $75$ percent 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$[[$a$.$ How many units were completed in February?,$],[$b$.$ What are BigSmoker equivalent units for direct materials?,$],[$c$.$ What are BigSmoker equivalent units for conversion costs?,$],[$d$.$ What are the total costs to account for?,$],[\backslash$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.$]],],[\backslash$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.$]],],[\backslash$table$[[$g$.$ What is the average production cost of a unit started in January and completed in$],[$February$?$ Note: Do not round intermediate calculations. Round your final answer to $2],[$decimals$.]],],[\backslash$table$[[$h$.$ 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.$]],],[\backslash$table$[[$i$.$ 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.$]],],[$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 $2,],[$decimals$.,]]$