Blue-Lights Company uses the weighted-average method in its process costing system. The Production Department of Blue Lights reported the following information for the month of December: All materials are added at the beginning of the process. Required: Compute the following items for the company's monthly production report using the weightedaverage method: a) The equivalent units (EUs) of production for materials. b) The cost per equivalent unit for conversion. c) The total cost assigned to units transferred out of the Production Department during December. d) The cost assigned to work-in-process inventory as of December 31