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1. Elena Inc. uses the weighted average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. 400 Work in process, beginning: Units in process Percent complete with respect to direct materials Percent complete with respect to direct labor and factory overhead 80% 70% Costs in the beginning inventory: Direct Materials cost Direct Labor cost Factory Overhead cost $1,824 $5,692 $3,784 Units started into production during the month Units completed and transferred out 12,000 12,000 Costs added to production during the month: Direct Materials cost Direct Labor cost Factory Overhead cost $70,144 $233,626 $211,528 400 Work in process, ending: Units in process Percent complete with respect to direct materials Percent complete with respect to direct labor and factory overhead 80% 10% Required: a. Determine the equivalent units of production. Direct Material Direct Labor Factory Overhead b. Determine the costs per equivalent unit. Direct materials Direct labor Factory overhead c. Determine the cost of units transferred out. d. Determine the cost of ending work in process inventory