CS$-1$ Information provided:

Diana Company uses process costing to accumulate costs. There is no beginning inventory. The finishing department of Diana Company had the following production results for the month of February:

Number of standard chairs produced during the month of February

Direct materials cost incurred

Direct labor hours paid

Direct labor hourly rate

Manufacturing overhead as a percentage of direct labor cost

$50,000$

$18,000$

$2,700$

$12\mathrm{.}00$

$150\%$

Units completed and transferred out

Units left in ending inventory

$35,000$

Conversion costs completed

$15,000$

Direct materials are completed at the beginning of the manufacturing process.

Part c$]$ Refer to the cost of procuction report in part b$.$ What are the cost per equivalont anit with respect to durct maternals and cotversisn co:ts$,$ the tatal costs tranaferred out to fitighed goods ineentory, and the value of imersory at the and of February?

$\backslash$table$[[$Cost per equivalent unit$-$direct materials,,,,,$],[$Cost per equivalent unit $-$ conversion costs,,,,,$],[$Total costs transferred out to finished roods,,,,,$],[$Total inventoryat the end of february,,,,,$]]$