Carla Vista Inc. manufactures a single product in a continuous processing environment. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. To assign costs to inventories, the company uses weighted average process costing. The following information was available for 2022: Sales (selling price per unit, $44) $4,892,800 719,400 Actual manufacturing overhead Selling and administrative expenses 357,520 Unit production costs: $7.00 Direct materials (1 kilogram) Direct labour (1/2 hour) 9.00 Manufacturing overhead 10.00 Total $26.00 Units completed and transferred to finished goods 152,600 units 136,250 kilograms Materials purchased Materials used in process 148,240 kilograms An inventory count at year end (December 31, 2022) revealed that the inventories had the following balances: Raw materials 8,720 kilograms Work in process inventory (45% complete) 23,980 units Finished goods 49,050 units The January 1, 2022, work in process inventory units are 70% complete. The unit cost of production was the same in 2022 as it was in 2021. Calculate the following amounts for Carla Vista Inc.: The opening (January 1, 2022) balance in units and costs of (1) raw materials, (2) work in process inventory, and (3) finished goods Units Cost (1) Opening Balance - Raw Materials $ (2) Opening Balance - Work in Process Inventory $ (3) Opening Balance - Finished Goods $ The equivalent units of production for 2022 for (1) materials and (2) conversion costs Direct Materials Conversion Equivalent units of production for 2022 The total cost for 2022 for (1) materials used and (2) conversion applied Direct Materials Conversion Total cost for 2022 The cost of ending work in process inventory for 2022 Cost assigned to ending work in process inventory $ The cost of units completed and transferred to finished goods Cost of units completed and transferred to finished goods $