Calendar Vista Vacuum Company has the following production Information for the month of March. All materials are added at the beginning of the manufacturing process. Units Beginning inventory of 3,900 units that are 100 percent complete for materials and 24 percent complete for conversion. 14,600 units started during the period. Ending inventory of 3,000 units that are 16 percent complete for conversion. Manufacturing Costs Beginning inventory was $18,400 ($8,700 materlals and $9,700 conversion costs). Costs added during the month were $29,600 for materials and $52,100 for conversion ($26,600 labor and $25,500 applied overhead). Assume the company uses Weighted-Average Method. Required: 1. Calculate the number of equivalent units of production for materials and conversion for March. Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory C C C Total 2. Calculate the cost per equivalent unit for materials and conversion for March. (Round your answers to 5 decimal places.) Conversion Direct Materials Cost per Equivalent Unit 3. Detemine the costs to be assigned to the units transfered out and the units still in process (Use Cost per Equivalent Unit rounded to 5 decimal places and your finam Conversion Total Cost Direct Materials Unts Completed Ending Inventory Total Cost Apcounted for