Cullumber 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, $40) $5,100,000 Actual manufacturing overhead 825,000 Selling and administrative expenses 410,000 Unit production costs: Direct materials (1 kilogram) $6.00 Direct labour (1/2 hour) 8.00 Manufacturing overhead 9.00 Total $23.00 Units completed and transferred to finished goods Materials purchased Materials used in process 175,000 units 156,250 kilograms 170,000 kilograms An inventory count at year end (December 31, 2022) revealed that the inventories had the following balances: Raw materials Work in process inventory (45% complete) Finished goods 10,000 kilograms 27,500 units 56,250 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 Cullumber Inc.: The opening (January 1, 2022) balance in units and costs of (1) raw materials, (2) work in process inventory, and (3) finished goods (1) Opening Balance - Raw Materials (2) Opening Balance - Work in Process Inventory (3) Opening Balance - Finished Goods Units +A $ $ The equivalent units of production for 2022 for (1) materials and (2) conversion costs Equivalent units of production for 2022 Direct Materials The total cost for 2022 for (1) materials used and (2) conversion applied Total cost for 2022 Direct Materials The cost of ending work in process inventory for 2022 Cost assigned to ending work in process inventory $ Conversion Cost Conversion