Florene Inc. has two processing departments (machining and assembly) and uses the weighted- average method of process costing. Conversion costs are added evenly during the production process. Direct materials are added at the beginning of the production process. In March, the following data were recorded for assembly department: Direct materials $47,250 Conversion Costs $157,500 Physical Transferred- Assembly Department units in Costs Work-in-process, beginning inventory, March 1* 11,250 $38,250 Transferred-in during March 78,750 Completed and transferred out 56,250 Work-in-process, ending inventory, March 31" Total costs added during March $249,750 Degree of completion: direct materials, 0%; conversion costs, 30% Degree of completion: direct materials, 100%; conversion costs, 60% $312,750 $240,300 Required: For March, summarize the total costs to account for, compute the cost per equivalent unit for transferred-in, direct materials, and conversion costs, and assign costs to units completed and transferred out and to units in ending work-in-process