BlackBox Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Departments beginning work in process inventory consisted of 600 units, 55% complete with respect to materials and 25% complete with respect to conversion costs. The ending work in process inventory consisted of 1,400 units, 70% complete with respect to materials and 55% complete with respect to conversion costs. The material and conversion cost of beginning inventory was $7,000 and $2,300 respectively. A total of 5,700 units were transferred out to the next department during the month. Units started into production in the first department during the month was 6,500. To produce these units, the company added materials costs of $110,100 and conversion costs of $83,200. Required: Using the weighted-average method: a. Determine the equivalent units of production for materials and conversion costs. (5) b. Calculate the cost per equivalent units for materials and conversion. (5) c. Assign costs to units completed and transferred out from first department and ending work in process inventory. (5) d. Prepare Cost Reconciliation Report for the month for first department.