Check m Midway Metal, which uses the weighted average method, produces wire baskets in two departments, Bending and Painting. The Work in Process Inventory T-account for the Bending department is shown below. The 2,600 units in beginning work in process inventory had direct materials costs of $3,000 and conversion costs of $2,200. Also shown is unit data for the Bending department this period. Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory - 2, 600 1008 208 Units started this period 6, 600 Completed and transferred out 7, 600 Ending work in process inventory 1, 600 1008 708 Work in Process Inventory-Bending ($) Debit Credit Beginning balance 5, 200 ? Transferred out Direct materials 8, 500 Direct labor 3, 600 Overhead 13, 820 Ending balance a. Compute equivalent units of production for both direct materials and conversion. b. Compute cost per equivalent unit of production for both direct materials and conversion. c. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process inventory