Bricks n' Mortar (BM) is a company that manufactures bricks for residential homes. The table below outlines production data for the month of February:

Work-in-process inventory, February 1	3,600	bricks
Direct materials: 100% complete	$ 10,080
Conversion: 30% complete	$ 14,858
Units started during February	17,600	bricks
Units completed during February and transferred out	16,600	bricks
Work-in-process inventory, February 29
Direct materials: 100% complete
Conversion: 30% complete
Costs incurred during February
Direct materials	$ 58,640
Conversion	$ 91,692

Required

Using the weighted-average method,

1-a. Calculate the costs per equivalent unit. (Round your answers to 4 decimal places.)

1-b. Calculate the cost of goods completed and transferred out. (Round "Cost per EU" to 4 decimal places. Round final answer to nearest whole dollars.)

1-c. Calculate the costs remaining in the Work-in-Process Inventory account. (Round "Cost per EU" to 4 decimal places. Do not round other intermediate calculations. Round final answer to nearest whole dollars.)

2. Assume that you are the companys controller. The manufacturing departments February equivalent unit cost is higher than its manager expected. Consider a hypothetical scenario where the manufacturing manager approaches you and asks you to increase the ending inventory completion percentage from 30 to 50% to lower unit cost, by how much would the unit cost be affected? (Round your answer to 4 decimal places.)