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

The of Module tand annotations$)$ are for Joyner Company's processing department work$-$in$-$process account for the month of June:

$\backslash$table$[[$Beginning inventory $(700$ units, $40\%$ complete$),],[$Direct materials,$$31,955],[$Conversion costs,$87,362],[$Current period,$],[$Direct materials $(5,000$ units$),385,000],[$Direct labor,$655,600],[$Manufacturing overhead applied,$415,800]]$

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.