Equivalent Units and Product cost Report$-$Weighted Average Method

The following data $($and annotations$)$ are for Joyner Company's processing department work$-$in$-$process account for the month of June:

Joyner uses the weighted average method. Materials are added at the beginning of the process and conversion costs are incurred evenly throughout. Ending work$-$in$-$process is composed of $900$ units, $70\%$

complete. Compute the following:

a$.$ Equivalent units for materials and conversion.

b$.$ Cost per equivalent unit for materials and conversion.

c$.$ Total cost assigned to the units transferred out.