Byola Company manufactures a product for which materials are added at the beginning of the manufacturing process. A review of the company's inventory and cost records for the most recently completed year revealed the following information: Costs Materials Conversion Units 100,000 $100,000 $157,500 500,000 Work in process, Jan. 1 80% complete with respect to conversion costs Units started into production Costs added during the year: Materials Conversion Units completed during the year Work in process, Dec. 31 50% complete with respect to conversion costs $650,000 $997,500 450,000 150,000 The company uses the weighted-average cost method in its process costing system. Required: a) Compute the equivalent units of production for materials and for conversion costs. b) Compute the cost per equivalent units for materials and for conversion costs. c) Determine the cost of units completed during the year. d) Determine the cost of ending work-in-process inventory